South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-15-10

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Last amended: 2004 Act No. 187, SECTION 1.(A), eff March 17, 2004; 2010 Act No. 290, SECTION 24, eff January 1, 2011. Editor's Note 2004 Act No. 187, SECTION 4, provides as follows: "Beginning January 1, 2005, the Department of Revenue annually shall report to the Joint Committee on Taxation the revenue impact of this act, and the Department of Commerce annually shall report the cost and benefit of this act, together with the job creation and capital investment made by qualifying businesses."

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In this chapter (4 sections)
  1. 12-15-10 · Short title
  2. 12-15-20 · Definitions
  3. 12-15-30 · Qualification under Enterprise Zone Act of 1995; period of…
  4. 12-15-40 · Income tax allocation and apportionment agreement…
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