A joint system is an instrumentality of local government, and is authorized by this chapter exclusively for the performance of governmental functions, and the income of a joint system is exempt from state taxes.
S.C. Code Ann. § 6-25-129
Governmental functions; state tax exemption
Known as the Joint Authority Water and Sewer Systems Act
The act spans §§ 6–6 (33 sections).
1999 Act No. 113, SECTION 2; 2007 Act No. 59, SECTION 1, eff June 6, 2007.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.