2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 10 - ENTERPRISE ZONE ACT OF 1995
- Section 12-10-10. Short title.
- Section 12-10-20. Legislative intent.
- Section 12-10-30. Definitions.
- Section 12-10-40. Designation of enterprise zones; criteria.
- Section 12-10-45. Designation of census tract by tire manufacturer as enterprise zone; certification of tire manufacturer.
- Section 12-10-50. Qualification for benefits.
- Section 12-10-60. Revitalization agreement.
- Section 12-10-80. Job development credits.
- Section 12-10-81. Job development tax credits.
- Section 12-10-82. Irrevocable assignment of future payments.
- Section 12-10-85. Purpose and use of State Rural Infrastructure Fund; grants.
- Section 12-10-88. Redevelopment fees.
- Section 12-10-90. Levels of capital investment or employment in revitalization agreement; failure to achieve levels and effect thereof.
- Section 12-10-95. Credit against withholding for retraining; program review; policies and procedures.
- Section 12-10-100. Criteria for determination and selection of qualifying businesses and for approval of revitalization agreements; application fee schedule; annual publication of itemized revitalization agreement report.
- Section 12-10-105. Annual fees.
- Section 12-10-110. Construction of chapter.
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