Tax and fee revenues to be calculated on accrual basis.

  1. Law
  2. South Carolina Code of Laws
  3. Public Finance
  4. State Finances Generally
  5. Tax and fee revenues to be calculated on accrual basis.

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For accounting purposes, the Comptroller General shall calculate revenues of the following taxes and fees on an accrual basis:

(1) stamp and business license;

(2) alcoholic liquor;

(3) beer and wine;

(4) soft drink;

(5) electric power;

(6) gasoline and motor fuel;

(7) admissions, including bingo admissions;

(8) sales, use, and casual excise; and

(9) recording a deed.

HISTORY: 1992 Act No. 501, Part II, Section 34A; 2002 Act No. 356, Section 1, Part XI.O.


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