Article

Capital Project Sales Tax Act

S.C. Code Ann. § 4-10-300— Short title
S.C. Code Ann. § 4-10-310— Imposition of tax
S.C. Code Ann. § 4-10-315— Additional sale and use tax not exceeding one percent
S.C. Code Ann. § 4-10-320— Commission creation; composition
S.C. Code Ann. § 4-10-330— Contents of ballot question; purpose for which proceeds of tax to be used
S.C. Code Ann. § 4-10-340— Tax imposition and termination
S.C. Code Ann. § 4-10-350— Department of Revenue to administer and collect local tax
S.C. Code Ann. § 4-10-360— Revenue remitted to State Treasurer and held in a separate fund
S.C. Code Ann. § 4-10-370— Calculating distributions to counties; confidentiality
S.C. Code Ann. § 4-10-380— Unidentified funds; transfer and supplemental distributions
S.C. Code Ann. § 4-10-390— Reimposition of tax