S.C. Code Ann. § 12-36-1120

Revenue of taxes credited to Homestead Exemption Fund

Known as the South Carolina Sales and Use Tax Act

The act spans §§ 12-36-10 to 12-36-950 (76 sections).

Applied in 1 court decision — leading case BERKELEY COUNTY SCH. v. Dept. of Rev. (2009)

Most recently applied in BERKELEY COUNTY SCH. v. Dept. of Rev. (July 2009)

2006 Act No. 388, Pt I, SECTION 1.A, eff June 10, 2006.

The revenue of the taxes imposed by this article must be credited to the Homestead Exemption Fund established pursuant to Section 11-11-155.

Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.