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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 4-10-450: Availability of data to calculate distributions and estimate revenues.

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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 4 Education Capital Improvements Sales and Use Tax Act

The Department of Revenue shall furnish data to the State Treasurer and to a school district and others receiving tax revenues pursuant to this article for the purpose of calculating distributions and estimating revenues. The information which must be supplied to the school district upon request includes, but is not limited to, gross receipts, net taxable sales, and tax liability by taxpayers. Information about a specific taxpayer is considered confidential and is governed by the provisions of Section 12-54-240. A person violating this section is subject to the penalties provided in Section 12-54-240.

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

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