South Carolina Statutes
§ 4-10-67 — Deposit and distribution of local option use tax.
South Carolina § 4-10-67
This text of South Carolina § 4-10-67 (Deposit and distribution of local option use 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. § 4-10-67 (2026).
Text
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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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.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 4-10-67, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/10/4-10-67.