South Carolina § 12-62-90 Credit roll statement; right to refuse credit.

South Carolina Statutes

§ 12-62-90 — Credit roll statement; right to refuse credit.

South Carolina § 12-62-90

Title 12TAXATION

Ch. 62SOUTH CAROLINA MOTION PICTURE INCENTIVE ACT

This text of South Carolina § 12-62-90 (Credit roll statement; right to refuse credit.) 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. § 12-62-90 (2026).

Text

The end credit roll of a motion picture that utilizes a South Carolina tax credit or rebate must recognize the State of South Carolina with the following statement: "Filmed in South Carolina pursuant to the South Carolina Motion Picture Incentive Act", except that the State of South Carolina reserves the right to refuse the use of South Carolina's name in the credits of a motion picture filmed or produced in the State.

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The end credit roll of a motion picture that utilizes a South Carolina tax credit or rebate must recognize the State of South Carolina with the following statement: "Filmed in South Carolina pursuant to the South Carolina Motion Picture Incentive Act", except that the State of South Carolina reserves the right to refuse the use of South Carolina's name in the credits of a motion picture filmed or produced in the State.

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.