Which delinquent South Carolina taxes could be paid by credit card under RR 99-12, and how?

Plain-English summary

South Carolina Revenue Ruling #99-12 implemented a 1999 law authorizing the Department to accept credit-card payments for delinquent taxes on terms set by the Department.

The historical procedure allowed credit-card payment for any tax type only after the liability had been assigned a receivable or tax-lien number shown on specified assessment, lien, or collection documents. A taxpayer could not use a card merely to make an ordinary timely tax payment under this ruling.

Payments were limited to Visa and MasterCard and had to be made through the Department's telephone Taxpayer Automated Payment System, or TAPS. The ruling did not allow debit cards, counter payments, or giving card information directly to a Department employee by telephone.

TAPS accepted partial and multiple payments, one payment per call. After successful processing, the taxpayer received a six-digit authorization number that served as proof of payment.

What this means for you

Taxpayers researching an old delinquent account

The ruling tied card eligibility to a Department-assigned receivable or lien number, not just the existence of unpaid tax.

Tax collection and administration professionals

RR #99-12 documents the Department's first stated operational limits under Act 100 of 1999: eligible delinquent accounts, accepted cards, payment channel, partial payments, and confirmation records.

Anyone trying to pay today

Do not call the historical TAPS or help-desk numbers from this ruling without confirming them through the Department's current official channels. Payment technology and procedures can change.

Common questions

Q: Could any tax type be paid by card?
A: Historically yes, but only after the Department issued a receivable or tax-lien document and number for that delinquent liability.

Q: Which cards did RR 99-12 accept?
A: Visa and MasterCard only under the 1999 procedure.

Q: Could a taxpayer use a debit card?
A: No under this ruling.

Q: Could the payment be made at a Department counter or through an employee?
A: No. The ruling required use of the automated telephone TAPS system.

Q: Were partial payments allowed?
A: Yes. The taxpayer could make one payment per call and call again for another partial payment.

Q: Is the TAPS procedure current?
A: This page does not establish that. It records the Department's 1999 procedure, so current payment methods must be confirmed directly with DOR.

Citations and references

• Act 100 of 1999, Part 1B, § 64.9 — authorized Department rules for accepting credit-card payment of delinquent taxes
• S.C. Code Ann. § 12-4-320 — authority cited for the Revenue Ruling
• S.C. Revenue Procedure #97-8 — cited procedural authority

Source

• Landing page: SC Advisory Opinion Search
• Original PDF: RR99-12.pdf

Original ruling text

State of South Carolina

Department of Revenue
301 Gervais Street, P.O. Box 125, Columbia, South Carolina 29214

SC REVENUE RULING # 99-12

SUBJECT:

Credit Card Payment of Delinquent Taxes

SUPERSEDES:

All previous documents and any oral directives in conflict herewith.

REFERENCES:

Act 100 of 1999, Part 1B, Section 64.9

AUTHORITY:

S. C. Code Ann. Section 12-4-320 (Supp. 1998)
SC Revenue Procedure #97-8

SCOPE:

A Revenue Ruling is the Department of Revenue's official advisory
opinion of how laws administered by the Department are to be
applied to a specific issue or a specific set of facts, and is provided
as guidance for all persons or a particular group. It is valid and
remains in effect until superseded or modified by a change in the
statute or regulations or a subsequent court decision, Revenue
Ruling or Revenue Procedure.

Law:
Act 100 of 1999, Part 1B, Section 64.9 states:
The Department shall have the authority to accept, on terms and conditions to be
established by the Department in regulations and rulings, payment of delinquent
taxes by credit cards. Such authority shall include a determination not to accept
such payments or to permit payment only for certain classes of delinquent taxes to
be specified by the Department. Notwithstanding any other provision of law, the
State Treasurer may enter into contracts on behalf of the Department whereby the
Department may accept credit card payment of delinquent taxes. The Department
may withhold the actual cost of processing credit card payments from deposits of
the tax types corresponding to the related delinquent payments, and may treat
these withholdings as reimbursements of the associated expenditures.

Credit Card Payment of Delinquent Taxes:
The department has determined that it will accept payment of delinquent taxes by credit card
subject to the following terms and conditions:
Which taxes can be paid by credit cards?
Only delinquent taxes that have been assigned a receivable/tax lien number (assessments and tax
liens) may be paid by credit card.
While a credit card payment can be made for any tax type (individual income, sales, etc.), the
taxpayer must have been issued a receivable/tax lien document by the department in order to pay
the tax by credit card. Information advising taxpayers of the ability to pay by credit card appears
on the following receivable/tax lien documents:
Form Number

Form Name

ACL-017

Final Notice Before Collection Agency

C-133

Notice of Assessment

W-131-F

Notice of Tax Lien and Seizure

FS-44.

Notice of Unpaid Tax Balance

The 10 digit receivable/tax lien number listed on any one of the above forms must be submitted by
the taxpayer in paying a delinquent tax by credit card.

What credit cards may be used for paying a delinquent tax by credit card?
At this time, only VISA and MasterCard may be used for paying a delinquent tax by credit card.
The department may, in the future, accept other types of credit cards.

How can credit cards be used to pay a delinquent tax?
Payment of delinquent taxes by credit card can only be processed through the department’s
Taxpayer Automated Payment System (“TAPS”). Taxpayers can submit credit card payments to
the agency 24 hours a day/seven days a week. The phone number for accessing TAPS is 803898-5075.

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TAPS is an interactive voice response (“IVR”) system that will request the following information
from the taxpayer in order to complete the credit card transaction.

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Receivable/Tax Lien Number
Total Amount of the Receivable/Tax Lien
Total Amount of Payment
Credit Card Number
Expiration Date for Credit Card

Can taxpayers use debit cards to pay their delinquent taxes?
No.

Can taxpayers pay delinquent taxes by credit card over the counter at Taxpayer Service
Centers or at the department’s main office at 301 Gervais Street in Columbia?
No. The only way credit card payments can be made to the department for delinquent taxes is via
TAPS. Taxpayers seeking to pay delinquent taxes by credit card over the counter at Taxpayer
Service Centers or at the department’s main office at 301 Gervais Street in Columbia will be
referred the department’s TAPS telephone number of 803-898-5075.

Can taxpayers pay delinquent taxes by credit card by verbally providing the information to
department employees over the phone?
No. The only way credit card payments can be made to the department for delinquent taxes is via
TAPS. Taxpayers seeking to pay delinquent taxes by credit card by verbally providing the
information to department employees over the phone will be referred the department’s TAPS
telephone number of 803-898-5075.

Can taxpayers submit partial/multiple payments for delinquent taxes by using TAPS?
Yes. TAPS will accept and process partial/multiple payments. Taxpayers can only make one
payment per call, but can call back to fully satisfy the receivable/tax lien with another payment
using a different (or the same) credit card.

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Does the taxpayer have to mail in any information after paying a delinquent tax by credit
card via TAPS?
No. After the taxpayer’s information has been successfully processed by TAPS, the taxpayer will
receive a six digit authorization number. The authorization number is the taxpayer’s proof of
payment to the department. A taxpayer should record this number on their receivable/tax lien
document and file it away for safe keeping.

What is the designation on the credit card statement the taxpayer receives when they make
a payment of a delinquent tax via a credit card?
The taxpayer’s credit card bill will reflect a charge to the “South Carolina Department of
Revenue.”

If a taxpayer has problems making a credit card payment for a delinquent tax, what
number should the taxpayer call for help?
The Help Desk telephone number for TAPS is 800-476-0311. Help Desk personnel will be able
to answer questions related to TAPS between 8:30 am and 5:00 pm, Monday through Friday
(except holidays).
Note: Taxpayers experiencing difficulty retrieving the receivable/tax lien number from the
appropriate document(s) are provided the Help Desk telephone number by TAPS.
Help Desk personnel will only be able to answer questions related to TAPS. Any
questions regarding the receivable/tax lien itself should be referred to the telephone
number printed on the receivable/tax lien.

SOUTH CAROLINA DEPARTMENT OF REVENUE
s/Elizabeth A. Carpentier

Elizabeth A. Carpentier, Director

Columbia, South Carolina
September 22 , 19 99

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