South Carolina § 4-10-790 - Calculating distributions and estimating revenues; use of data furnished by Department of Revenue.
Full text of South Carolina South Carolina Code of Laws § 4-10-790 — Calculating distributions and estimating revenues; use of data furnished by Department of Revenue., with citation guidance and answers to common questions.
§ 4-10-790. Calculating distributions and estimating revenues; use of data furnished by Department of Revenue.
The Department of Revenue shall furnish data to the State Treasurer and to the applicable political subdivisions receiving revenues for the purpose of calculating distributions and estimating revenues. The information that must be supplied to political subdivisions 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 Section 12-54-240. A person violating this section is subject to the penalties provided in Section 12-54-240. The Revenue and Fiscal Affairs Office shall provide technical assistance to the applicable political subdivisions receiving revenues for the purpose of calculating distributions and estimating revenues.
HISTORY: 2006 Act No. 388, Pt III, SECTION 1, eff January 1, 2007; 2018 Act No. 246 (H.3895), SECTION 4, eff July 1, 2018.
Effect of Amendment
2018 Act No. 246, SECTION 4, in the first sentence, substituted "The Department of Revenue" for "The Revenue and Fiscal Affairs Office", and added the fifth sentence, requiring the Revenue and Fiscal Affairs Office to provide certain technical assistance.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 4-10-790
What does South Carolina Code of Laws § 4-10-790 cover?
Section 4-10-790 ("Calculating distributions and estimating revenues; use of data furnished by Department of Revenue.") 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 § 4-10-790?
A common citation format is "South Carolina Code of Laws § 4-10-790" (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 § 4-10-790 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.