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2021 South Carolina Code of Laws
Title 11 - Public Finance
Chapter 9 - State Finances Generally
Section 11-9-85. Tax and fee revenues to be calculated on accrual basis.
Universal Citation: SC Code § 11-9-85 (2021)
For accounting purposes, the Comptroller General shall calculate revenues of the following taxes and fees on an accrual basis:
(1) stamp and business license;
(2) alcoholic liquor;
(3) beer and wine;
(4) soft drink;
(5) electric power;
(6) gasoline and motor fuel;
(7) admissions, including bingo admissions;
(8) sales, use, and casual excise; and
(9) recording a deed.
HISTORY: 1992 Act No. 501, Part II, Section 34A; 2002 Act No. 356, Section 1, Part XI.O.
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