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S.C. Code Ann. § 4-10-370

Calculating distributions to counties; confidentiality

Known as the Capital Project Sales Tax Act

The act spans §§ 4–4 (11 sections).

1997 Act No. 138, SECTION 3, eff July 1, 1997.

The Department of Revenue shall furnish data to the State Treasurer and to the county treasurers receiving revenues for the purpose of calculating distributions and estimating revenues. The information that must be supplied to counties and municipalities 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.

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