South Carolina Statutes
§ 12-23-130 — Exemption of South Carolina Public Service Authority from taxation.
South Carolina § 12-23-130
This text of South Carolina § 12-23-130 (Exemption of South Carolina Public Service Authority from taxation.) 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. § 12-23-130 (2026).
Text
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.
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Legislative History
HISTORY: 1969 (56) 740. ARTICLE 3 Carriers
Nearby Sections
15
§ 12-23-10
Imposition of tax; rate.§ 12-23-120
Use of tax.§ 12-23-20
Exemptions from tax.§ 12-23-310
Imposition of tax; rate.§ 12-23-430
Municipalities may collect tax.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-23-130, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/23/12-23-130.