S.C. Code Ann. § 4-10-790: Calculating distributions and estimating revenues; use of data furnished by Department of Revenue.
Where this section sits in the code
- Title 4 - COUNTIES
- CHAPTER 10 Local Sales and Use Tax
- ARTICLE 7 Local Option Sales and Use Tax
The Department of Revenue shall furnish data to the State Treasurer and to the applicable political subdivisions receiving revenues for the purpose of calculating distributions and estimating revenues. The information that must be supplied to political subdivisions 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. The Revenue and Fiscal Affairs Office shall provide technical assistance to the applicable political subdivisions receiving revenues for the purpose of calculating distributions and estimating revenues.
Collected 2026-09-02T06:20:54Z. Source file · JSON