South Carolina Statutes
§ 12-54-75 — Electronic collection of revenues.
South Carolina § 12-54-75
JurisdictionSouth Carolina
Title 12TAXATION
Ch. 54UNIFORM METHOD OF COLLECTION AND ENFORCEMENT OF TAXES LEVIED AND ASSESSED BY SOUTH CAROLINA DEPARTMENT OF REVENUE
This text of South Carolina § 12-54-75 (Electronic collection of revenues.) 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. § 12-54-75 (2026).
Text
(A)The State Treasurer may authorize a state agency which collects revenues, either as taxes or license fees or as payment for goods or services, to accept electronic forms of payment including, but not limited to, credit cards, debit cards, bank debits or credits, or electronic purse options. These electronic payments may be accepted in the course of an electronic commerce transaction, in which the business transaction is conducted by means of the internet, interactive voice response, or other fully electronic means.
(B)The State Treasurer may contract on behalf of the agencies with payment service providers for the processing of electronic payments, and may negotiate associated processing fees. The agency collecting revenues electronically may withhold the negotiated processing fees fo
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Legislative History
HISTORY: 1999 Act No. 121, SECTION 1.
Nearby Sections
15
§ 12-54-10
Definitions.§ 12-54-110
Power of department to summon taxpayer or other person; remedy for failure to comply with summons.§ 12-54-124
Transfer of business assets; tax liens; suspension of business license; certificate of compliance.§ 12-54-125
Withdrawal of warrants of distraint.§ 12-54-126
Return of licenses.§ 12-54-130
Service upon taxpayer's employer of notice to withhold compensation; withholding by employer.§ 12-54-138
Recovery of duplicate refund.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-54-75, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/54/12-54-75.