Capital Project Sales Tax Act

Sections covered

• S.C. Code Ann. § 4-10-300Short title2 cites
• S.C. Code Ann. § 4-10-310Imposition of tax1 cite
• S.C. Code Ann. § 4-10-315Additional sale and use tax not exceeding one percent
• S.C. Code Ann. § 4-10-320Commission creation; composition
• S.C. Code Ann. § 4-10-330Contents of ballot question; purpose for which proceeds of tax to be used1 cite
• S.C. Code Ann. § 4-10-340Tax imposition and termination1 cite
• S.C. Code Ann. § 4-10-350Department of Revenue to administer and collect local tax1 cite
• S.C. Code Ann. § 4-10-360Revenue remitted to State Treasurer and held in a separate fund
• S.C. Code Ann. § 4-10-370Calculating distributions to counties; confidentiality
• S.C. Code Ann. § 4-10-380Unidentified funds; transfer and supplemental distributions
• S.C. Code Ann. § 4-10-390Reimposition of tax