South Carolina Statutes
§ 4-10-65 — Local option tax revenues not identified as to unit must go to local option supplemental revenue fund.
Funds collected by the department from the local option sales tax which are not identified as to the governmental unit due the tax, and cannot be so identified after a reasonable effort by the department to determine the appropriate governmental unit, must be deposited to a local option supplemental revenue fund. These funds must be distributed in accordance with Section 4-10-60 to those counties generating less than the minimum distribution.
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South Carolina § 4-10-65 (Local option tax revenues not identified as to unit must go to local option supplemental revenue fund.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
HISTORY: 1993 Act No. 164, Part II, SECTION 99, eff June 21, 1993; 1999 Act No. 93, SECTION 1, eff June 11, 1999. Effect of Amendment The 1999 amendment changed "Tax Commission" and "commission" to "department" and made grammatical changes in the first sentence.
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.