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Section 12-23-30. Authority to suspend tax on power sold to Atomic Energy department.

SC Code § 12-23-30 (2019) (N/A)
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The State Fiscal Accountability Authority may suspend the payment of the electric energy generating and sales tax on electricity sold to the Savannah River Plant of the Atomic Energy department from plants located in this State when, in the judgment of said authority, such suspension is for the best interest of the State.

HISTORY: 1962 Code Section 65-903; 1952 Code Section 65-903; 1951 (47) 710.

Code Commissioner's Note

At the direction of the Code Commissioner, references in this section to the offices of the former State Budget and Control Board, Office of the Governor, or other agencies, were changed to reflect the transfer of them to the Department of Administration or other entities, pursuant to the directive of the South Carolina Restructuring Act, 2014 Act No. 121, Section 5(D)(1), effective July 1, 2015.

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Section 12-23-20. Exemptions from tax.
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Section 12-23-40. department shall administer, enforce, and collect tax; rules and regulations.