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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 4-10-1060: Unidentified funds, transfers, and supplemental distributions.

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Where this section sits in the code
  1. Title 4 - COUNTIES
  2. CHAPTER 10 Local Sales and Use Tax
  3. ARTICLE 10 County Green Space Sales Tax

Annually, and only in the month of June, funds collected by the Department of Revenue from the county green space sales tax, which are not identified as to the governmental unit due the tax, must be transferred, after reasonable effort by the Department of Revenue to determine the appropriate governmental unit, to the State Treasurer's Office. The State Treasurer shall distribute these funds to the county treasurer in the county area in which the tax is imposed, and the revenues must be only used for the purposes stated in the enacting ordinance. The State Treasurer shall calculate this supplemental distribution on a proportional basis, based on the current fiscal year's county area revenue collections.

Collected 2026-09-02T06:20:54Z. Source file · JSON

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