South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-44-10 — Short title

This act may be cited as the "Fee in Lieu of Tax Simplification Act".

Last amended: 1997 Act No. 149, SECTION 1; 2003 Act No. 69, SECTION 3.AAA.1, eff January 1, 2003; 2007 Act No. 116, SECTION 7.D, eff June 28, 2007. Editor's Note 2003 Act No. 69, SECTION 3.AAA.2, provides in part as follows: "For those projects that have been granted a two-year extension of time to complete the project and the two-year period has expired, the sponsor may request an additional three years to complete the project notwithstanding the provisions of Section 4-12-30(C)(2)".

Source: official text