2013 South Carolina Code of Laws
Title 4 - Counties
CHAPTER 10 - LOCAL SALES AND USE TAX
SECTION 4-10-790. Calculating distributions and estimating revenues; use of data furnished by Office of Research and Statistics.
The Office of Research and Statistics of the State Budget and Control Board shall furnish data to the State Treasurer and to the applicable political subdivisions receiving revenues for the purpose of calculating distributions and estimating revenues. The information that must be supplied to political subdivisions upon request includes, but is not limited to, gross receipts, net taxable sales, and tax liability by taxpayers. Information about a specific taxpayer is considered confidential and is governed by the provisions of Section 12-54-240. A person violating this section is subject to the penalties provided in Section 12-54-240.
HISTORY: 2006 Act No. 388, Pt III, Section 1, eff January 1, 2007.
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