South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-4-395
Authority to accept payment by credit card
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.
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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- 12-4-325 · Repealed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