Article

Education Capital Improvements Sales and Use Tax Act

S.C. Code Ann. § 4-10-410— Citation of act
S.C. Code Ann. § 4-10-415— Definitions
S.C. Code Ann. § 4-10-420— Authority to impose county sales and use tax; sharing revenues among school districts
S.C. Code Ann. § 4-10-425— Procedure for imposing tax; referendum; ballot
S.C. Code Ann. § 4-10-430— Commencement and termination
S.C. Code Ann. § 4-10-435— Collection and administration by Department of Revenue
S.C. Code Ann. § 4-10-440— Remitting revenues to State Treasurer; distribution and use of proceeds
S.C. Code Ann. § 4-10-445— Application of proceeds to debt service
S.C. Code Ann. § 4-10-450— Availability of data to calculate distributions and estimate revenues
S.C. Code Ann. § 4-10-460— Renewal or reimposition of tax
S.C. Code Ann. § 4-10-470— Counties in which sales and use tax may be imposed