S.C. Code Regs. 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.