South Carolina Code § 11-9-85

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.

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