South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-4-390
Document handling fees; disposition of bingo revenues; department employee professional licensing costs
# (A)
The Department of Revenue may collect fees to recover the costs of the production, purchase, handling and mailing of documents, publications, records and data sets, and such funds shall be retained by the agency.
# (B)
As to revenue derived from the provisions of Chapter 21, Title 12, which is collected from bingo, the Department of Revenue may withhold from the general fund a portion of the revenue the actual costs of bingo audit activity and of criminal record checks pursuant to the evaluation of applications for bingo licenses.
# (C)
Whenever a professional designation or license is a legislatively mandated requirement for employment by the Department of Revenue, the department is responsible for the annual cost to maintain that required designation or license and provide for examination cost associated with such designation or license if not outside his normal duties.
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In this chapter (39 sections)
- 12-4-10 · Department of Revenue created
- 12-4-15 · Departmental divisions; supervision
- 12-4-20 · Offices, materials and supplies
- 12-4-30 · Appointment of director; disposition of contested cases
- 12-4-40 · Oath of office
- 12-4-70 · Restriction on political activity and other acts of chairman…
- 12-4-310 · Mandated powers and duties
- 12-4-320 · Permissive powers and duties; rules, regulations, rulings,…
- 12-4-325 · Repealed
- 12-4-330 · Witnesses before department
- 12-4-340 · Authority to contract with collection agency to collect…
- 12-4-350 · Contracts for computer and data processing services;…
- 12-4-360 · Verification by department to retirement systems of…
- 12-4-370 · Disposition of funds collected on warrants for distraint and…
- 12-4-375 · Retention and expenditure of funds from bankruptcy operations
- 12-4-377 · Records of and disposition of funds from sale of confiscated…
- 12-4-379 · Payment of fee required for Federal Refund Offset Program
- 12-4-380 · Report to General Assembly
- 12-4-385 · Proposed change in policy concerning particular industry…
- 12-4-387 · Conduct of audits to promote voluntary compliance and…
- 12-4-388 · Fees for education and training programs, certificates of…
- 12-4-390 · Document handling fees; disposition of bingo revenues;…
- 12-4-393 · Contracting with private entities to establish data mining…
- 12-4-395 · Authority to accept payment by credit card
- 12-4-397 · Tax amnesty period
- 12-4-510 · Power to levy taxes and order reassessment of property;…
- 12-4-520 · Dealings with county tax officials; oversight of county…
- 12-4-530 · Investigation and prosecution of violations
- 12-4-535 · Department determinations
- 12-4-540 · Appraisal, assessment and equalization by department;…
- 12-4-550 · Requirement for public officers, and for all persons, to…
- 12-4-560 · Manuals, guides, and aids to assessment; listing of property…
- 12-4-570 · Report of all taxable property and its value
- 12-4-580 · Authority allowing department to contract to collect…
- 12-4-710 · Department to determine exemptions
- 12-4-720 · Filing of applications for exemptions
- 12-4-730 · Declaration and certification of exemption; voiding of tax…
- 12-4-740 · Information to be furnished in support of request for…
- 12-4-750 · Revocation of exempt status; imposition of tax and penalty