South Carolina Statutes
§ 4-10-67 — Deposit and distribution of local option use tax.
Local option use tax collected by the department in conjunction with the filing of individual income tax returns must be deposited to a local option supplemental revenue fund and distributed in accordance with Section 4-10-60 to those counties generating less than their minimum distribution.
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South Carolina § 4-10-67 (Deposit and distribution of local option use tax.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
HISTORY: 2000 Act No. 399, SECTION 3(S), eff August 17, 2000.
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.