Local option use tax collected by the department in conjunction with the filing of individual income tax returns must be deposited to a local option supplemental revenue fund and distributed in accordance with Section 4-10-60 to those counties generating less than their minimum distribution.
S.C. Code Ann. § 4-10-67
Deposit and distribution of local option use tax
2000 Act No. 399, SECTION 3(S), eff August 17, 2000.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.