South Carolina § 4-10-390 - Reimposition of tax.

Full text of South Carolina South Carolina Code of Laws § 4-10-390 — Reimposition of tax., with citation guidance and answers to common questions.

§ 4-10-390. Reimposition of tax.

For any county which began the reimposition of a tax authorized by this article on April 1, 2013, and reimposed the tax at the 2016 General Election:

(1) the reimposed tax that commenced on April 1, 2013, is extended until April 30, 2020; and

(2) the commencement of the tax that was reimposed at the 2016 General Election is delayed until May 1, 2020, and expires on April 30, 2027.

HISTORY: 2018 Act No. 155 (S.1038), SECTION 1, eff April 17, 2018.

ARTICLE 4
Education Capital Improvements Sales and Use Tax Act

Source: official South Carolina text · Last verified 2026-08-27

Frequently Asked Questions About South Carolina § 4-10-390

What does South Carolina Code of Laws § 4-10-390 cover?

Section 4-10-390 ("Reimposition of tax.") is part of the South Carolina Code of Laws, the codified statutory law of South Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite South Carolina § 4-10-390?

A common citation format is "South Carolina Code of Laws § 4-10-390" (South Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of South Carolina law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Carolina official source linked on this page or consult a licensed South Carolina attorney.

How does South Carolina § 4-10-390 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in South Carolina.