South Carolina Statutes
§ 12-33-40 — Municipalities entitled to share in tax.
South Carolina § 12-33-40
This text of South Carolina § 12-33-40 (Municipalities entitled to share in 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. § 12-33-40 (2026).
Text
For the purpose of calculating the proper distribution of such taxes to the municipalities of the State a list of municipalities, certified to be active by the Municipal Association of South Carolina, shall be used and the word "active" as used for the purpose of distributing this tax shall mean a municipality which has a regularly elected mayor or intendant, a town council and a police officer or officers and which is collecting property or other taxes for municipal purposes.
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Legislative History
HISTORY: 1962 Code SECTION 65-1256; 1952 Code SECTION 65-1256; 1951 (47) 710.
Nearby Sections
15
§ 12-33-10
Definitions.§ 12-33-230
License tax on sales; rate.§ 12-33-240
Additional sales tax; rate.§ 12-33-30
Collection and distribution of taxes.§ 12-33-40
Municipalities entitled to share in tax.§ 12-33-410
Imposition of tax; rate.§ 12-33-425
Nine percent surtax on alcoholic liquor.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-33-40, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/33/12-33-40.