South Carolina § 4-10-560 - Date of imposition.
Full text of South Carolina South Carolina Code of Laws § 4-10-560 — Date of imposition., with citation guidance and answers to common questions.
§ 4-10-560. Date of imposition.
If the sales and use tax is approved in the referendum, the tax is imposed on the first of July following the date of the referendum. If the certification is not timely made to the Department of Revenue, the imposition and property tax exemption is postponed for twelve months.
HISTORY: 2000 Act No. 387, Part II, SECTION 99A, eff March 6, 2001.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 4-10-560
What does South Carolina Code of Laws § 4-10-560 cover?
Section 4-10-560 ("Date of imposition.") 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 § 4-10-560?
A common citation format is "South Carolina Code of Laws § 4-10-560" (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 § 4-10-560 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.