{"data":{"id":"us-sc/s.c.-code-ann.-4-10-65","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 4-10-65","heading":"Local option tax revenues not identified as to unit must go to local option supplemental revenue fund.","body":"Funds collected by the department from the local option sales tax which are not identified as to the governmental unit due the tax, and cannot be so identified after a reasonable effort by the department to determine the appropriate governmental unit, must be deposited to a local option supplemental revenue fund. These funds must be distributed in accordance with Section 4-10-60 to those counties generating less than the minimum distribution.","path":["Title 4 - COUNTIES","CHAPTER 10 Local Sales and Use Tax","ARTICLE 1 Local Option Sales Tax"],"source_url":"https://www.scstatehouse.gov/code/t04c010.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:20:54Z","sha256":"a680c5266c4cd4d7bb9080b1cde78bedb5f0605e5e303b3f0ad0fe82d95ad484","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-4-10-60","next":"us-sc/s.c.-code-ann.-4-10-67"},"notice":"GroundRules: Original legal text. Not legal advice."}