Legal Opinion
Richland Cnty. v. S.C. Dep't of Revenue
Supreme Court of South Carolina
Decided March 7, 2018No. Appellate Case 2016-001839; Opinion 27775PublishedCited by 6 opinions
1Opinion of the Court
JUSTICE KITTREDGE :
**297 *761 This direct cross-appeal involves the scope of the authority the Department of Revenue (DOR) to enforce various provisions of state law relating to the imposition of a transportation penny tax by Richland County (County) and the County's expenditure of the funds generated by the tax. After DOR conducted an audit and informed the County that DOR intended to cease future remittances to the County based on purported misuse of funds, the County filed a declaratory judgment action in circuit court, arguing DOR lacked the authority to stop payments and seeking a writ of…
2Cases cited25 opinions
- Hodges v. RaineySupreme Court of South Carolina · 2000
- Pelzer, Rodgers & Co. v. HughesSupreme Court of South Carolina · 1887
- Knotts v. S.C. Department of Natural ResourcesSupreme Court of South Carolina · 2002
- Tri-County Ice and Fuel Co. v. Palmetto Ice Co.Supreme Court of South Carolina · 1991
- Collins v. DoeSupreme Court of South Carolina · 2002
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3Cited by6 opinions
- Donna B. Welch v. Atlas Turner, Inc.Supreme Court of South Carolina · 2025
- Jennings-Dill, Inc. v. Eric IsraelCourt of Appeals of South Carolina · 2024
- John A. Tibbs v. 3M Company; 4520 Corp., Inc.Supreme Court of South Carolina · 2026
- Langham Branch Creek Quarry, LLC v. York CountyDistrict Court, D. South Carolina · 2022
- SC Public Interest Foundation v. Richland CountyCourt of Appeals of South Carolina · 2021
1 more not listed; retrieve them via the Exa API.