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2017 South Carolina Code of Laws
Title 4 - Counties
CHAPTER 10 - LOCAL SALES AND USE TAX
Section 4-10-600. Availability of data to calculate distributions.
Universal Citation: SC Code § 4-10-600 (2017)
The Board of Economic Advisors shall furnish data to the State Treasurer and to the counties receiving revenues for the purpose of calculating distributions and estimating revenues. The information that must be supplied to counties 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: 2000 Act No. 387, Part II, Section 99A, eff March 6, 2001.
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