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2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 23 - LICENSE TAXES ON OTHER BUSINESSES
Section 12-23-130. Exemption of South Carolina Public Service Authority from taxation.
Universal Citation: SC Code § 12-23-130 (2017)
Nothing contained in Sections 12-23-10, 12-23-20, or 12-37-220, shall be construed or interpreted to impose any tax liability on the South Carolina Public Service Authority, and all property leased to and operated by the South Carolina Public Service Authority for the generation or transmission of electric power shall, for all tax purposes, be considered the property of the Authority.
HISTORY: 1969 (56) 740.
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