South Carolina Statutes
§ 11-11-440 — Limitation on tax increases and new taxes.
(A)The General Assembly may not provide for any general tax increase or enact new general taxes in the permanent provisions of the State General Appropriation Act or acts supplemental thereto, and any such general tax increases or new general taxes must be enacted only by separate act.
(B)General tax increases and new general taxes as used in this section mean tax increases and new taxes which apply to over fifty percent of the population as a whole.
Free access — add to your briefcase to read the full text and ask questions with AI
South Carolina § 11-11-440 (Limitation on tax increases and new taxes.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
HISTORY: 1984 Act No. 487, SECTION 3.
Nearby Sections
15
§ 11-11-10
Duties of Executive Budget Office and Revenue and Fiscal Affairs Office, and Department of Revenue.§ 11-11-100
General Assembly may amend budget bill.§ 11-11-155
Homestead Exemption Fund established.§ 11-11-157
Reallocation of local option sales tax.§ 11-11-160
Transfers of appropriations; reduction of authorized spending when receipts less than estimated.§ 11-11-180
Declaration of operating deficit; meeting to address deficit; borrowing of surpluses authorized.§ 11-11-190
Transfer of funds to offset deficits.§ 11-11-20
Information to be secured by Governor.§ 11-11-220
Contingency Reserve Fund established.