South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-15-40 — Income tax allocation and apportionment agreement authorization

In the case of a taxpayer establishing a facility meeting the requirements of Section 12-15-20, the South Carolina Department of Revenue, in its discretion, may enter into an agreement with the taxpayer pursuant to Section 12-6-2320 for a period not to exceed fifteen years if the facility otherwise meets the requirements of that section.

Last amended: 2004 Act No. 187, SECTION 1.(D), eff March 17, 2004; 2010 Act No. 290, SECTION 27, eff June 23, 2010. South Carolina Legislative Services Agency * 223 Blatt Building * 1105 Pendleton Street * Columbia, SC 29201 Disclaimer * Policies * Photo Credits * Contact Us Legislative Services Agency h t t p : / / w w w . s c s t a t e h o u s e . g o v

Source: official text