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 § 11-9-85
JurisdictionSouth Carolina
Title 11PUBLIC FINANCE
Ch. 9STATE FINANCES GENERALLY

This text of South Carolina § 11-9-85 (Tax and fee revenues to be calculated on accrual basis.) 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. § 11-9-85 (2026).

Text

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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Legislative History

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

Nearby Sections

15
§ 11-9-10
Money to be spent only for purpose or activity specifically appropriated.
§ 11-9-105
Contracts for legal or consultant services.
§ 11-9-110
Organization to which contribution is appropriated to submit statement to Executive Budget Office and the Revenue and Fiscal Affairs Office as to nature and function of organization and use of contribution.
§ 11-9-1110
Board of Economic Advisors; membership and appointment; reporting; staffing.
§ 11-9-1120
Procedures relative to changes in revenue or expenditure forecast or projection; adjustments in appropriations or requests; meetings of board; board as official state voice on economic matters.
§ 11-9-1130
Board of Economic Advisors to make forecasts of economic conditions; adjustments to forecasts; review of revenues; synopsis of revenue shortfalls; publication of reports.
§ 11-9-1140
Quarterly revenue estimates; reduction of general appropriations; action to avoid year-end deficit.
§ 11-9-115
Certain purchases made by State not subject to fair trade contracts.
§ 11-9-125
Order of expenditure of funds by state agencies; remittance of certain funds to state general fund.
§ 11-9-130
Funds for capital improvement projects not on state-owned property.
§ 11-9-140
Transfer of capital improvement bond balances to Bond Contingency Revolving Fund; exemptions; determination and review.
§ 11-9-15
Use of state funds for function at club practicing discrimination prohibited.
§ 11-9-20
Disbursing officers exceeding or transferring appropriations.
§ 11-9-210
Certificates of indebtedness and certain checks cannot be issued by state officers.
§ 11-9-220
Debt in excess of appropriation prohibited.
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Bluebook (online)
South Carolina § 11-9-85, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/9/11-9-85.