2013 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 36 - SOUTH CAROLINA SALES AND USE TAX ACT
SECTION 12-36-2647. Sources of revenue used for highway construction and maintenance.
Notwithstanding the provisions of Section 59-21-1010, fifty percent of the revenues of sales, use, and casual excise taxes derived pursuant to Sections 12-36-2620(1) and 12-36-2640(1) on the sale, use, or titling of a motor vehicle required to be licensed and registered by the South Carolina Department of Motor Vehicles, otherwise required to be credited as provided pursuant to Section 59-21-1010, instead must be credited to the State Non-Federal Aid Highway Fund established pursuant to Section 57-11-20. Revenues credited to the State Non-Federal Aid Highway Fund pursuant to this section must be used exclusively for highway, road, and bridge maintenance, construction, and repair.
HISTORY: 2013 Act No. 98, Section 5.B, eff June 24, 2013.
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