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S.C. Code Ann. § 4-10-600

Availability of data to calculate distributions

Known as the Personal Property Tax Exemption Sales Tax Act

The act spans §§ 4–4 (10 sections).

2000 Act No. 387, Part II, SECTION 99A, eff March 6, 2001.

The Board of Economic Advisors shall furnish data to the State Treasurer and to the counties receiving revenues for the purpose of calculating distributions and estimating revenues. The information that must be supplied to counties 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.