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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 6-25-129: Governmental functions; state tax exemption.

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Where this section sits in the code
  1. Title 6 - LOCAL GOVERNMENT—PROVISIONS APPLICABLE TO SPECIAL PURPOSE DISTRICTS AND OTHER POLITICAL SUBDIVISIONS
  2. CHAPTER 25 Joint Authority Water and Sewer Systems Act

A joint system is an instrumentality of local government, and is authorized by this chapter exclusively for the performance of governmental functions, and the income of a joint system is exempt from state taxes.

Collected 2026-09-02T06:25:39Z. Source file · JSON

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