South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-49-1250 — Medium for delivery of collateral list and supplement
The collateral list and a supplement may be provided to the tax collector through a medium acceptable to the sender and the receiver. The medium may include United States mail, hand delivery, express delivery, or e-mail, but the sender shall maintain sufficient proof that the collateral list and supplement were provided to the tax collector.
Source: official text