Home/South Carolina/Statutes/Title 11: PUBLIC FINANCE/Ch. 9: STATE FINANCES GENERALLY/§ 11-9-85
South Carolina Statutes

§ 11-9-85 — Tax and fee revenues to be calculated on accrual basis.

South Carolina·Title 11 PUBLIC FINANCE·Ch. 9 STATE FINANCES GENERALLY

For accounting purposes, the Comptroller General shall calculate revenues of the following taxes and fees on an accrual basis:

(1)stamp and business license;
(2)alcoholic liquor;
(3)beer and wine;
(4)soft drink;
(5)electric power;
(6)gasoline and motor fuel;
(7)admissions, including bingo admissions;
(8)sales, use, and casual excise; and (9) recording a deed.

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South Carolina § 11-9-85 (Tax and fee revenues to be calculated on accrual basis.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

HISTORY: 1992 Act No. 501, Part II, SECTION 34A; 2002 Act No. 356, SECTION 1, Part XI.O.

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Certain purchases made by State not subject to fair trade contracts.
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Order of expenditure of funds by state agencies; remittance of certain funds to state general fund.
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Funds for capital improvement projects not on state-owned property.
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Transfer of capital improvement bond balances to Bond Contingency Revolving Fund; exemptions; determination and review.
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Disbursing officers exceeding or transferring appropriations.
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Certificates of indebtedness and certain checks cannot be issued by state officers.
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Debt in excess of appropriation prohibited.
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