South Carolina Statutes
§ 4-10-390 — Reimposition of tax.
South Carolina § 4-10-390
This text of South Carolina § 4-10-390 (Reimposition of tax.) 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. § 4-10-390 (2026).
Text
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.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 4-10-390, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/10/4-10-390.