South Carolina Statutes

§ 4-10-450 — Availability of data to calculate distributions and estimate revenues.

South Carolina·Title 4 COUNTIES·Ch. 10 LOCAL SALES AND USE TAX
The Department of Revenue shall furnish data to the State Treasurer and to a school district and others receiving tax revenues pursuant to this article for the purpose of calculating distributions and estimating revenues. The information which must be supplied to the school district 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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South Carolina § 4-10-450 (Availability of data to calculate distributions and estimate revenues.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

HISTORY: 2008 Act No. 316, SECTION 1, eff upon approval (became law without the Governor's signature on June 12, 2008).

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