South Carolina § 41-44-100 Forms.

South Carolina Statutes

§ 41-44-100 — Forms.

South Carolina § 41-44-100

Title 41LABOR AND EMPLOYMENT

Ch. 44PALMETTO SEED CAPITAL FUND LIMITED PARTNERSHIP

This text of South Carolina § 41-44-100 (Forms.) 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. § 41-44-100 (2026).

Text

[This section is repealed upon certification that remaining investments of private sector limited partners have been liquidated. See Editor's Note at the beginning of this Chapter.] The corporation shall complete forms prescribed by the appropriate commission which must show as to each qualified investment in the fund:

(1)the name, address, and identification number of the taxpayer who purchased a qualified investment; and (2) the nature of the qualified investment purchased by the taxpayer and the amount paid for it. These forms must be filed with the appropriate commission on or before the fifteenth day of the third month following the month in which the qualified investment is purchased. Copies of the forms to be provided to the appropriate commission must be mailed to the taxpayer on

Free access — add to your briefcase to read the full text and ask questions with AI

[This section is repealed upon certification that remaining investments of private sector limited partners have been liquidated. See Editor's Note at the beginning of this Chapter.] The corporation shall complete forms prescribed by the appropriate commission which must show as to each qualified investment in the fund: (1) the name, address, and identification number of the taxpayer who purchased a qualified investment; and (2) the nature of the qualified investment purchased by the taxpayer and the amount paid for it. These forms must be filed with the appropriate commission on or before the fifteenth day of the third month following the month in which the qualified investment is purchased. Copies of the forms to be provided to the appropriate commission must be mailed to the taxpayer on or before the fifteenth day of the second month following the month in which the qualified investment is purchased.

Legislative History

HISTORY: 1988 Act No. 643, SECTION 2, eff June 7, 1988; 1990 Act No. 505, SECTION 5, approved May 29, 1990, and eff January 1, 1990. Effect of Amendment The 1990 amendment changed the references to the "Tax Commission" to the "appropriate commission."