South Carolina Statutes
§ 4-10-790 — Calculating distributions and estimating revenues; use of data furnished by Department of Revenue.
The Department of Revenue shall furnish data to the State Treasurer and to the applicable political subdivisions receiving revenues for the purpose of calculating distributions and estimating revenues. The information that must be supplied to political subdivisions upon request includes, but is not limited to, gross receipts, net taxable sales, and tax liability by taxpayers. Information about a specific taxpayer is considered confidential and is governed by the provisions of Section 12-54-240. A person violating this section is subject to the penalties provided in Section 12-54-240. The Revenue and Fiscal Affairs Office shall provide technical assistance to the applicable political subdivisions receiving revenues for the purpose of calculating distributions and estimating revenues.
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Legislative History
HISTORY: 2006 Act No. 388, Pt III, SECTION 1, eff January 1, 2007; 2018 Act No. 246 (H.3895), SECTION 4, eff July 1, 2018. Effect of Amendment 2018 Act No. 246, SECTION 4, in the first sentence, substituted "The Department of Revenue" for "The Revenue and Fiscal Affairs Office", and added the fifth sentence, requiring the Revenue and Fiscal Affairs Office to provide certain technical assistance.
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.