South Carolina Statutes

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

South Carolina § 4-10-450
JurisdictionSouth Carolina
Title 4COUNTIES
Ch. 10LOCAL SALES AND USE TAX

This text of South Carolina § 4-10-450 (Availability of data to calculate distributions and estimate revenues.) 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. § 4-10-450 (2026).

Text

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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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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Bluebook (online)
South Carolina § 4-10-450, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/10/4-10-450.