Credit roll statement; right to refuse credit

The end credit roll of a motion picture that utilizes a South Carolina tax credit or rebate must recognize the State of South Carolina with the following statement: "Filmed in South Carolina pursuant to the South Carolina Motion Picture Incentive Act", except that the State of South Carolina reserves the right to refuse the use of South Carolina's name in the credits of a motion picture filmed or produced in the State.

Last amended: 2004 Act No. 299, SECTION 2, eff July 1, 2004; 2005 Act No. 56, SECTION 1, eff May 9, 2005, applicable to taxable years beginning July 1, 2004; 2008 Act No. 313, SECTION 7, eff June 12, 2008; 2008 Act No. 359, SECTION 4, eff July 1, 2008.

Source: view the official text

In this chapter (12 sections)

12-62-10 · Citation of chapter
12-62-20 · Definitions
12-62-30 · Exemption from state and local sales and use taxes
12-62-40 · Certification of exemption; reporting expenditures; failure…
12-62-50 · Tax rebate for employment of persons subject to South…
12-62-55 · Assignment of rebate payments to designated trustee;…
12-62-60 · Distribution of admissions taxes; rebates to motion picture…
12-62-70 · Temporary use of underutilized state property by motion…
12-62-80 · South Carolina Film Foundation
12-62-90 · Credit roll statement; right to refuse credit
12-62-95 · Inapplicability of chapter for works appealing to the…
12-62-100 · Rules and regulations

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