The department may accept, on terms and conditions it establishes, payments to it by credit cards. This authority includes a determination not to accept credit card payments or to accept credit card payments only for certain classes of payments as specified by the department. Notwithstanding another provision of law, the State Treasurer may enter into contracts on behalf of the department by which the department may accept credit card payments. The department may withhold the actual cost of processing credit card payments from deposits of the payments and may treat these withholdings as reimbursements of the associated expenditures.
HISTORY: 2000 Act No. 399, Section 3(D)(2); Redesignated by 2006 Act No. 386, Section 3, eff June 14, 2006.
Structure South Carolina Code of Laws
Chapter 4 - The South Carolina Department Of Revenue
Section 12-4-10. Department of Revenue created.
Section 12-4-15. Departmental divisions; supervision.
Section 12-4-20. Offices, materials and supplies.
Section 12-4-30. Appointment of director; disposition of contested cases.
Section 12-4-40. Oath of office.
Section 12-4-310. Mandated powers and duties.
Section 12-4-330. Witnesses before department.
Section 12-4-340. Authority to contract with collection agency to collect delinquent taxes.
Section 12-4-350. Contracts for computer and data processing services; confidentiality of data.
Section 12-4-375. Retention and expenditure of funds from bankruptcy operations.
Section 12-4-377. Records of and disposition of funds from sale of confiscated alcoholic beverages.
Section 12-4-379. Payment of fee required for Federal Refund Offset Program.
Section 12-4-380. Report to General Assembly.
Section 12-4-385. Proposed change in policy concerning particular industry group; notice.
Section 12-4-387. Conduct of audits to promote voluntary compliance and collection of revenues.
Section 12-4-395. Authority to accept payment by credit card.
Section 12-4-397. Tax amnesty period.
Section 12-4-520. Dealings with county tax officials; oversight of county taxation matters.
Section 12-4-530. Investigation and prosecution of violations.
Section 12-4-535. Department determinations.
Section 12-4-570. Report of all taxable property and its value.
Section 12-4-580. Authority allowing department to contract to collect outstanding liabilities.
Section 12-4-710. Department to determine exemptions.
Section 12-4-720. Filing of applications for exemptions.
Section 12-4-730. Declaration and certification of exemption; voiding of tax notices by auditor.
Section 12-4-750. Revocation of exempt status; imposition of tax and penalty.