South Carolina Statutes
§ 12-15-40 — Income tax allocation and apportionment agreement authorization.
South Carolina § 12-15-40
This text of South Carolina § 12-15-40 (Income tax allocation and apportionment agreement authorization.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.C. Code Ann. § 12-15-40 (2026).
Text
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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Legislative History
HISTORY: 2004 Act No. 187, SECTION 1.(D), eff March 17, 2004; 2010 Act No. 290, SECTION 27, eff June 23, 2010.
Nearby Sections
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Bluebook (online)
South Carolina § 12-15-40, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/12-15-40.