South Carolina § 4-10-460 Renewal or reimposition of tax.

South Carolina Statutes

§ 4-10-460 — Renewal or reimposition of tax.

South Carolina § 4-10-460

Title 4COUNTIES

Ch. 10LOCAL SALES AND USE TAX

This text of South Carolina § 4-10-460 (Renewal or 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. § 4-10-460 (2026).

Text

The tax authorized in this article may be renewed and imposed within a county in the same manner as proceedings for the initial imposition of the tax. A referendum on the question of reimposition of a tax must not be held earlier than within the calendar year which is two years before the calendar year in which the tax then in effect is scheduled to terminate, but any reimposition is effective immediately upon the termination of the tax previously imposed.

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The tax authorized in this article may be renewed and imposed within a county in the same manner as proceedings for the initial imposition of the tax. A referendum on the question of reimposition of a tax must not be held earlier than within the calendar year which is two years before the calendar year in which the tax then in effect is scheduled to terminate, but any reimposition is effective immediately upon the termination of the tax previously imposed.

Legislative History

HISTORY: 2008 Act No. 316, SECTION 1, eff upon approval (became law without the Governor's signature on June 12, 2008); 2014 Act No. 290 (S.940), SECTION 2, eff June 24, 2014. Effect of Amendment 2014 Act No. 290, SECTION 2, substituted "earlier than within the calendar year which is two years before the calendar year in which" for "more than two years before the date upon".