South Carolina Statutes
§ 4-10-390 — Reimposition of tax.
For any county which began the reimposition of a tax authorized by this article on April 1, 2013, and reimposed the tax at the 2016 General Election:
(1)the reimposed tax that commenced on April 1, 2013, is extended until April 30, 2020; and (2) the commencement of the tax that was reimposed at the 2016 General Election is delayed until May 1, 2020, and expires on April 30, 2027.
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Legislative History
HISTORY: 2018 Act No. 155 (S.1038), SECTION 1, eff April 17, 2018. ARTICLE 4 Education Capital Improvements Sales and Use Tax Act
Nearby Sections
15
§ 4-10-10
Definitions.§ 4-10-100
Commencement of local sales and use tax.§ 4-10-1030
Imposition and termination of the tax.§ 4-10-1040
Administration and collection of the tax.§ 4-10-1050
Distributions to counties; confidentiality.§ 4-10-25
Construction contracts; application.§ 4-10-300
Short title.§ 4-10-310
Imposition of tax.§ 4-10-320
Commission creation; composition.