South Carolina Statutes

§ 12-4-350 — Contracts for computer and data processing services; confidentiality of data.

South Carolina § 12-4-350
JurisdictionSouth Carolina
Title 12TAXATION
Ch. 4THE SOUTH CAROLINA DEPARTMENT OF REVENUE

This text of South Carolina § 12-4-350 (Contracts for computer and data processing services; confidentiality of data.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
S.C. Code Ann. § 12-4-350 (2026).

Text

The department may contract for computer and other electronic data processing services as it considers necessary. A person, firm, or governmental entity and their employees, under contract with the South Carolina Department of Revenue, having access to information contained in or produced from a tax return, document, or magnetically or electronically stored data may not publish or disclose any part or parts of the data or information resulting from the data except to the department, or as authorized by the department, or as otherwise provided by law or by an order of a court of competent jurisdiction. This provision does not exempt the department from the provisions of the South Carolina Consolidated Procurement Code.

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Legislative History

HISTORY: 1991 Act No. 50, SECTION 2; 1993 Act No. 181, SECTION 106.

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Bluebook (online)
South Carolina § 12-4-350, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/4/12-4-350.