South Carolina Statutes

§ 4-10-370 — Calculating distributions to counties; confidentiality.

South Carolina § 4-10-370
JurisdictionSouth Carolina
Title 4COUNTIES
Ch. 10LOCAL SALES AND USE TAX

This text of South Carolina § 4-10-370 (Calculating distributions to counties; confidentiality.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
S.C. Code Ann. § 4-10-370 (2026).

Text

The Department of Revenue shall furnish data to the State Treasurer and to the county treasurers receiving revenues for the purpose of calculating distributions and estimating revenues. The information that must be supplied to counties and municipalities 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.

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Legislative History

HISTORY: 1997 Act No. 138, SECTION 3, eff July 1, 1997.

Nearby Sections

15
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Bluebook (online)
South Carolina § 4-10-370, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/10/4-10-370.