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South Carolina Code of Laws

Article 4

Education Capital Improvements Sales and Use Tax Act

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