There is a newer version of the South Carolina Code of Laws
2013 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 2 - GENERAL PROVISIONS
SECTION 12-2-100. Tax credits; timeframe for use; refunds.
SC Code § 12-2-100 (2013) What's This?
Unless otherwise provided by law, a tax credit administered by the department must be used in the year it is generated and must not be refunded.
HISTORY: 2003 Act No. 69, Section 3.A, eff June 18, 2003.
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