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2021 South Carolina Code of Laws
Title 12 - Taxation
Chapter 10 - Enterprise Zone Act Of 1995
Section 12-10-120. Job development credit requirements applicable to professional sports teams.
Universal Citation: SC Code § 12-10-120 (2021)
No credit may be awarded pursuant to this chapter until the minimum job requirement set forth in Section 12-6-3360(M)(17) has been fully met. Further, the council may not award any partial credit if the same minimum job requirement is not fully met. The provisions of this section only apply to a professional sports team pursuant to Section 12-6-3360.
HISTORY: 2019 Act No. 83 (H.4243), Section 10, eff May 22, 2019.
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