Home/South Carolina/Statutes/Title 12: TAXATION/Ch. 62: SOUTH CAROLINA MOTION PICTURE INCENTIVE ACT/§ 12-62-10
South Carolina Statutes

§ 12-62-10 — Citation of chapter.

South Carolina § 12-62-10
JurisdictionSouth Carolina
Title 12TAXATION
Ch. 62SOUTH CAROLINA MOTION PICTURE INCENTIVE ACT

This text of South Carolina § 12-62-10 (Citation of chapter.) 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. § 12-62-10 (2026).

Text

This chapter may be cited as the "South Carolina Motion Picture Incentive Act".

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Legislative History

HISTORY: 2004 Act No. 299, SECTION 2, eff July 1, 2004; 2005 Act No. 56, SECTION 1, eff May 9, 2005, applicable to taxable years beginning July 1, 2004; 2008 Act No. 313, SECTION 7, eff June 12, 2008; 2008 Act No. 359, SECTION 4, eff July 1, 2008.

Nearby Sections

12
§ 12-62-10
Citation of chapter.
§ 12-62-100
Rules and regulations.
§ 12-62-20
Definitions.
§ 12-62-30
Exemption from state and local sales and use taxes.
§ 12-62-40
Certification of exemption; reporting expenditures; failure to expend requisite amount.
§ 12-62-50
Tax rebate for employment of persons subject to South Carolina income tax withholdings.
§ 12-62-55
Assignment of rebate payments to designated trustee; election form; time for filing for assignment.
§ 12-62-60
Distribution of admissions taxes; rebates to motion picture production companies; promotion of collaborative efforts between institutions of higher learning and motion picture related entities.
§ 12-62-70
Temporary use of underutilized state property by motion picture production company; use of state property for less than seven days.
§ 12-62-80
South Carolina Film Foundation.
§ 12-62-90
Credit roll statement; right to refuse credit.
§ 12-62-95
Inapplicability of chapter for works appealing to the prurient interest.
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Bluebook (online)
South Carolina § 12-62-10, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/62/12-62-10.