South Carolina § 4-10-65 Local option tax revenues not identified as to unit must go to local option supplemental revenue fund.

South Carolina Statutes

§ 4-10-65 — Local option tax revenues not identified as to unit must go to local option supplemental revenue fund.

South Carolina § 4-10-65

Title 4COUNTIES

Ch. 10LOCAL SALES AND USE TAX

This text of South Carolina § 4-10-65 (Local option tax revenues not identified as to unit must go to local option supplemental revenue fund.) 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. § 4-10-65 (2026).

Text

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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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.

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.