South Carolina Code 4-10-450. Availability of data to calculate distributions and estimate revenues
Current as of: 2023 | Check for updates
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The Department of Revenue shall furnish data to the State Treasurer and to a school district and others receiving tax revenues pursuant to this article for the purpose of calculating distributions and estimating revenues. The information which must be supplied to the school district upon request includes, but is not limited to, gross receipts, net taxable sales, and tax liability by taxpayers. Information about a specific taxpayer is considered confidential and is governed by the provisions of § 12-54-240. A person violating this section is subject to the penalties provided in § 12-54-240.