2017 South Carolina Code of Laws
Title 4 - Counties
CHAPTER 10 - LOCAL SALES AND USE TAX
Section 4-10-65. Local option tax revenues not identified as to unit shall go to local option supplemental revenue fund.

Universal Citation: SC Code § 4-10-65 (2017)

Funds collected by the department from the local option sales tax which are not identified as to the governmental unit due the tax, and cannot be so identified after a reasonable effort by the department to determine the appropriate governmental unit, must be deposited to a local option supplemental revenue fund. These funds must be distributed in accordance with Section 4-10-60 to those counties generating less than the minimum distribution.

HISTORY: 1993 Act No. 164, Part II, Section 99, eff June 21, 1993; 1999 Act No. 93, Section 1, eff June 11, 1999.

Effect of Amendment

The 1999 amendment changed "Tax Commission" and "commission" to "department" and made grammatical changes in the first sentence.

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