S.C. Code Regs. § § 12-508.12

Current through Register Vol. 48, No. 11, November 22, 2024

Section 12-508.12 - General Cash Books

A. Description: Monthly records of receipts and disbursements of state, county, and school taxes. Information includes debit (receipts): month, year, date, name, receipt numbers, explanation, state, county, schools, total; and credit (disbursements): date, name, claim numbers, explanation, state, county, schools, and total.

B. Retention:

(1) When Corresponding General Ledgers Are Missing: Permanent. Microfilm optional.

(2) When Corresponding General Ledgers Exist: 10 years, then destroy.

S.C. Code Regs. § 12-508.12

Added by State Register Volume 16, Issue No. 6, eff June 26, 1992.