Tax and fee revenues to be calculated on accrual basis.
S.C. Code Ann. § 11-9-85
in effectFor 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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t11c009.phpFetched: 10/17/2026
