South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-2-115
New jobs or investments not created; boundary clarification
Official textscstatehouse.gov
For purposes of all South Carolina tax credits or other tax incentives, "new jobs" are not created in South Carolina by employees whose work location is changed from North Carolina to South Carolina as a result of the boundary clarification, as contained in the amendments in Section 1-1-10, effective January 1, 2017, nor is there any new investment in South Carolina as a result of property that changes location from North Carolina to South Carolina as a result of the boundary clarification.
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In this chapter (19 sections)
- 12-2-5 · Duties and powers of commissioners of Department of Revenue…
- 12-2-10 · "Department" defined
- 12-2-15 · "Department of Revenue and Taxation" to mean "Department of…
- 12-2-20 · "Person" and "Individual" defined
- 12-2-25 · Definitions pertaining to limited liability companies;…
- 12-2-30 · Repealed or amended act or code section remaining in force…
- 12-2-40 · Contracts intended to evade payment of tax or in fraud of tax…
- 12-2-50 · Governmental bonds, notes, and certificates of indebtedness…
- 12-2-60 · Extension of time to perform duties of county auditor, county…
- 12-2-70 · Unlawful conduct by county auditor or treasurer or member of…
- 12-2-75 · Signatories to tax returns
- 12-2-85 · Taxpayer immune from late payments due to "Year 2000" related…
- 12-2-90 · Fee-in-lieu of tax; collection and enforcement
- 12-2-100 · Tax credits; timeframe for use; refunds; allocation of…
- 12-2-110 · Out-of-state business performing disaster or…
- 12-2-115 · New jobs or investments not created; boundary clarification
- 12-2-120 · Tax liability or refunds; boundary clarification
- 12-2-130 · Authority to compromise taxes; boundary clarification
- 12-2-140 · Federal tax information; background checks