Deposit and distribution of local option use tax.

S.C. Code Ann. § 4-10-67
in effect
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Local option use tax collected by the department in conjunction with the filing of individual income tax returns must be deposited to a local option supplemental revenue fund and distributed in accordance with Section 4-10-60 to those counties generating less than their minimum distribution.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t04c010.phpFetched: 10/17/2026

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