South Carolina § 4-10-430 Commencement and termination.

South Carolina Statutes

§ 4-10-430 — Commencement and termination.

South Carolina § 4-10-430

Title 4COUNTIES

Ch. 10LOCAL SALES AND USE TAX

This text of South Carolina § 4-10-430 (Commencement and termination.) 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. § 4-10-430 (2026).

Text

(A)If the tax is approved in the referendum, the tax must be imposed beginning upon the first day of the fourth full month following the filing of the declaration of results of the referendum with the Department of Revenue.

(B)The tax terminates upon the earlier of:

(1)the final day of the maximum time specified for the imposition; or (2) sixty days following the filing with the Department of Revenue of certified copies of a resolution adopted by the board of trustees of the school district requesting termination of the tax. Where revenues of the tax are shared pursuant to a memorandum of agreement as provided pursuant to Section 4-10-420, the termination resolution must be adopted by all parties to the memorandum of agreement.

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(A) If the tax is approved in the referendum, the tax must be imposed beginning upon the first day of the fourth full month following the filing of the declaration of results of the referendum with the Department of Revenue. (B) The tax terminates upon the earlier of: (1) the final day of the maximum time specified for the imposition; or (2) sixty days following the filing with the Department of Revenue of certified copies of a resolution adopted by the board of trustees of the school district requesting termination of the tax. Where revenues of the tax are shared pursuant to a memorandum of agreement as provided pursuant to Section 4-10-420, the termination resolution must be adopted by all parties to the memorandum of agreement.