South Carolina Statutes
§ 12-15-40 — Income tax allocation and apportionment agreement authorization.
In the case of a taxpayer establishing a facility meeting the requirements of Section 12-15-20, the South Carolina Department of Revenue, in its discretion, may enter into an agreement with the taxpayer pursuant to Section 12-6-2320 for a period not to exceed fifteen years if the facility otherwise meets the requirements of that section.
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South Carolina § 12-15-40 (Income tax allocation and apportionment agreement authorization.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
HISTORY: 2004 Act No. 187, SECTION 1.(D), eff March 17, 2004; 2010 Act No. 290, SECTION 27, eff June 23, 2010.