(A) The General Assembly may not provide for any general tax increase or enact new general taxes in the permanent provisions of the State General Appropriation Act or acts supplemental thereto, and any such general tax increases or new general taxes must be enacted only by separate act.
(B) General tax increases and new general taxes as used in this section mean tax increases and new taxes which apply to over fifty percent of the population as a whole.
HISTORY: 1984 Act No. 487, Section 3.
Structure South Carolina Code of Laws
Chapter 11 - State Budget System
Section 11-11-15. Budget functions devolved on Governor; Budget Office to assist.
Section 11-11-20. Information to be secured by Governor.
Section 11-11-30. Annual estimates.
Section 11-11-40. Annual statements from Comptroller General.
Section 11-11-50. Comptroller General shall furnish annual estimate of needs of State.
Section 11-11-70. Budgets submitted to General Assembly.
Section 11-11-80. Statements, balance sheet, and general survey to accompany budget.
Section 11-11-100. General Assembly may amend budget bill.
Section 11-11-110. Expenses of certain committee chairmen of the General Assembly.
Section 11-11-155. Homestead Exemption Fund established.
Section 11-11-156. Reimbursement of school districts from Homestead Exemption Fund.
Section 11-11-157. Reallocation of local option sales tax.
Section 11-11-170. Use of revenues payable pursuant to Master Settlement Agreement.
Section 11-11-190. Transfer of funds to offset deficits.
Section 11-11-220. Contingency Reserve Fund established.
Section 11-11-240. Safety Maintenance Account.
Section 11-11-310. General Reserve Fund; deficit.
Section 11-11-310. General Reserve Fund; deficit.
Section 11-11-320. Capital Reserve Fund.
Section 11-11-320. Capital Reserve Fund.
Section 11-11-325. Repealed by 2010 Act No. 152, Section 2.B., eff May 8, 2012.
Section 11-11-325. Capital Reserve Fund must be reduced prior to midyear budget reductions.
Section 11-11-330. Trust Fund for Tax Relief; use of funds.
Section 11-11-335. Availability of funds and revenues.
Section 11-11-345. Suspension of appropriations; negative GAAP Fund balance defined.
Section 11-11-350. Estimates of planned general fund expenditures.
Section 11-11-420. Limitation on permanent state positions; emergency suspension.
Section 11-11-430. State bonds.
Section 11-11-440. Limitation on tax increases and new taxes.