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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 4-10-460: Renewal or reimposition of tax.

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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 tax authorized in this article may be renewed and imposed within a county in the same manner as proceedings for the initial imposition of the tax. A referendum on the question of reimposition of a tax must not be held earlier than within the calendar year which is two years before the calendar year in which the tax then in effect is scheduled to terminate, but any reimposition is effective immediately upon the termination of the tax previously imposed.

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

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