The South Carolina Court of Appeals upheld apportionment of six mortgage and credit-card income streams to South Carolina and sustained understatement penalties, while modifying the governing subsection for card income.
The South Carolina Court of Appeals held that Mastercard performs income-producing activity in the state when its network enables transactions at South Carolina merchants and upheld assessments and failure-to-file penalties.
The published panel affirmed. Medicaid participation and audit rules did not make the asserted notice defects jurisdictional, and the Department’s notices identified data analysis as the ground for prepayment review while explaining the compliance standards applied. Federal rules did not require disclosure of audit details that could compromise program-integrity work.
A divided Commonwealth Court dismissed as moot an operator’s challenge to Environmental Hearing Board conditions because the unconventional gas-well permits expired during the appeal.
The Commonwealth Court held that a school district’s new access drive did not constitute land development and that substantial evidence supported the zoning board’s traffic-safety finding.