Either the state or NCCS server can send provisional credit card transactions through a payment gateway:
If states need credit card information validated before it is passed through the IRS Fed-State Retrieval System (option 4), NCCS can execute a provisional transaction for validation purposes only, and then cancel the transaction.
The state can also execute a provisional transaction if it wishes to process payments contingent on receiving acknowledgement from the IRS that the 990 has been accepted by the IRS.