South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-65-35
Area of site limitation
Official textscstatehouse.gov
With respect to a site acquired by a taxpayer after December 31, 2007, the area of the site is limited to the land located within the boundaries where the textile manufacturing facility structure is located and does not include land located outside the boundaries of the structure.
Source: view the official text
In this chapter (7 sections)
- 12-65-10 · Title of Act; purpose
- 12-65-20 · Definitions
- 12-65-30 · Tax credit entitlement
- 12-65-35 · Area of site limitation
- 12-65-40 · Applicability of other provisions
- 12-65-50 · Transition rules
- 12-65-60 · Certification of site