South Carolina Code 12-4-388. Fees for education and training programs, certificates of compliance and other documents, and entry into installment agreements
(B) The Department of Revenue may charge participants in taxpayer education and information programs required pursuant to § 12-58-40 a fee to recover the related direct costs. The revenue of this fee may be applied to these costs, and any unexpended balance may be carried forward to succeeding fiscal years and used for the same purposes.
Terms Used In South Carolina Code 12-4-388
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
(C) The Department of Revenue may impose a sixty-dollar fee for the issuance of each certificate of compliance and a thirty-five dollar fee for each informal nonbinding letter concerning eligibility for infrastructure credits against the license tax. The revenue of these fees must be retained and expended for use in budgeted operations of the department.
(D) The Department of Revenue may impose a forty-five dollar fee for entering into installment agreements for the payment of tax liabilities to defray administrative expenses. The revenue of this fee must be retained and expended for use in budgeted operations of the department.