2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 62 - SOUTH CAROLINA MOTION PICTURE INCENTIVE ACT
- Section 12-62-10. Citation of chapter.
- Section 12-62-20. Definitions.
- Section 12-62-30. Exemption from state and local sales and use taxes.
- Section 12-62-40. Certification of exemption; reporting expenditures; failure to expend requisite amount.
- Section 12-62-50. Tax rebate for employment of persons subject to South Carolina income tax withholdings.
- Section 12-62-55. Assignment of rebate payments to designated trustee; election form; time for filing for assignment.
- Section 12-62-60. Distribution of admissions taxes; rebates to motion picture production companies; promotion of collaborative efforts between institutions of higher learning and motion picture related entities.
- Section 12-62-70. Temporary use of underutilized state property by motion picture production company; use of state property for less than seven days.
- Section 12-62-80. South Carolina Film Foundation.
- Section 12-62-90. Credit roll statement; right to refuse credit.
- Section 12-62-95. Inapplicability of chapter for works appealing to the prurient interest.
- Section 12-62-100. Rules and regulations.
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