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 7     SECTION 64 - R44 - REVENUE, DEPARTMENT OF
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 9         64.1. (DOR: Alcoholic Liquor Revenues)  Appropriations in this Act to cover the cost of the administration and enforcement of
10     alcoholic liquor laws by the Department of Revenue and Taxation and appropriations in this Act for expenses of the State Law Enforcement
11     Division - ABC Enforcement shall be deducted from the total revenues from alcoholic liquors before distributions of such revenues to the
12     counties and municipalities of the State and such amounts withheld shall be remitted to the General Fund of the State.
13         64.2. (DOR: Cost Recovery Fee)  The Department of Revenue and Taxation may collect fees to recover the costs of the production,
14     purchase, handling and mailing of documents, publications, records and data sets, and  such funds shall be retained by the Agency.
15         64.3. (DOR: Subpoenaed Employee Expense Reimbursement)  If any employee of the Department of Revenue and Taxation is
16     subpoenaed to testify during litigation not involving the Department of Revenue and Taxation, the party subpoenaing the employee(s) to
17     testify shall reimburse the State for expenses incurred by the employee(s) requested to testify.  Expenses shall include but are not limited
18     to the cost of materials and the average daily salary of the employee or employees.
19         64.4. (DOR: Bingo and Video Poker Revenue)  As to revenue derived from the provisions of Chapter 21, Title 12, which is collected
20     from bingo, the Department of Revenue and Taxation may withhold from the General Fund portion of this revenue the actual costs of
21     Bingo audit activity and of criminal record checks pursuant to the evaluation of applications for bingo licenses.  As to revenue derived
22     in accordance with S.C. Code Ann. Section 12-21-2720(3), the Department of Revenue may withhold the actual costs, not to exceed
23     $250,000  per fiscal year, of video game machine audit and regulatory enforcement activity by agents of the Department of Revenue.  Any
24     winnings resulting from these activities must be deposited to the General Fund.  The Department shall strictly enforce Regulation 117-190
25     in order to prevent the licensing and operation of large scale video gaming operations.  The Department shall coordinate with the State
26     Law Enforcement Division in the regulation of video game operations in establishments which are authorized under both Sections 12-21-
27     2720 through 12-21-2808 and Title 61 of the South Carolina Code.  The Department annually shall make a report to the Governor and
28     General Assembly outlining the collection activities as a result of this proviso.
29         64.5. (DOR: Court Order Funds Carry Forward)  Funds awarded to the Department of Revenue and Taxation by court order shall be
30     retained in a special account and shall be carried forward from year to year, and expended as needed to accomplish the purposes and
31     conditions of said order if specified, and if not specified, as may be directed by the Director of the Department of Revenue and Taxation.
32         64.6. (DOR: Assessor Training)  Pursuant to the enforcement of South Carolina Code Section 12-37-110, the Property Division of
33     the Department of Revenue and Taxation may charge participants a fee to cover the cost of pertinent education and training programs.



       SECTION 64 - R44 - REVENUE, DEPARTMENT OF                       PAGE 489

 1     The revenue generated may be applied to the cost of the related operation, and any unexpended balance may be carried forward to
 2     subsequent fiscal periods and utilized for the same purpose.
 3         64.7. (DOR: Professional Designation or License Cost)  Whenever a professional designation or license is a legislatively mandated
 4     requirement for employment by the Department of Revenue and Taxation, the Department shall be responsible for the annual cost to
 5     maintain that required designation or license and provide for examination cost associated with such designation or license if not outside
 6     his/her normal duties.
 7         64.8. (DOR: Tax Education Program)  Pursuant to taxpayer educational activities stipulated and authorized by SC Code Section 12-54-
 8     740, the Department of Revenue may charge participants a fee to recover the related direct costs.  The revenue generated from this may
 9     be applied to said cost, and any unexpended balance may be carried forward to subsequent fiscal periods and used for the stated purpose.
10         64.9. (DOR: Certified and Registered Postage Reimbursement)  As to any notice of assessment, adjustment or penalty issued under
11     the provisions of S.C. Code Ann. Title 12 or Title 61, the Department of Revenue is authorized to add $1.50 from time to time to any notice
12     of assessment, adjustment or penalty which may be required to be posted by registered or certified mail, and to treat the collection of this
13     additional $1.50, on an estimated or imputed basis, as a reimbursement of the Department's expenditures for postage.
14         64.10.  (DOR: Credit Card Payment of Delinquent Taxes)  The Department shall have the authority to accept, on terms and conditions
15     to be established by the Department in regulations and rulings, payment of delinquent taxes by credit cards.  Such authority shall include
16     a determination not to accept such payments or to permit payment only for certain classes of delinquent taxes to be specified by the
17     Department.  Notwithstanding any other provision of law, the State Treasurer may enter into contracts on behalf of the Department whereby
18     the Department may accept credit card payment of delinquent taxes.  The Department may withhold the actual cost of processing credit
19     card payments from deposits of the tax types corresponding to the related delinquent payments, and may treat these withholdings as
20     reimbursements of the associated expenditures.
21         64.11.  (DOR: Enforcement-Confiscated Alcoholic Beverage Revenue)  The Department of Revenue is directed to maintain adequate
22     records accounting for the receipt of funds from the sale of confiscated alcoholic beverages.  Such revenue shall be deposited to the credit
23     of the General Fund of the State after deducting the cost of confiscation and sale.
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