Certification of site

The taxpayer may apply to the municipality or county in which the textile mill site is located for a certification of the textile mill site made by ordinance or binding resolution of the governing body of the municipality or county. The certification shall include findings that the:

# (1)

textile mill site was a textile mill as defined in Section 12-65-20(3);

# (2)

textile mill site has been abandoned as defined in Section 12-65-20(1); and

# (3)

geographic area of the textile mill site consistent with Section 12-65-20(4).
The taxpayer may conclusively rely upon the certification in determining the credit allowed; provided, however, that if the taxpayer is relying upon the certification, the taxpayer shall include a copy of the certification on the first return for which the credit is claimed.

Last amended: 2010 Act No. 182, SECTION 3, eff May 28, 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

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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

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