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·Title 12 TAXATION·Ch. 62 SOUTH CAROLINA MOTION PICTURE INCENTIVE ACT
This chapter may be cited as the "South Carolina Motion Picture Incentive Act".

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South Carolina § 12-62-10 (Citation of chapter.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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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