South Carolina Statutes
§ 12-65-35 — Area of site limitation.
South Carolina § 12-65-35
JurisdictionSouth Carolina
Title 12TAXATION
Ch. 65SOUTH CAROLINA TEXTILES COMMUNITIES REVITALIZATION ACT
This text of South Carolina § 12-65-35 (Area of site limitation.) 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. § 12-65-35 (2026).
Text
With respect to a site acquired by a taxpayer after December 31, 2007, the area of the site is limited to the land located within the boundaries where the textile manufacturing facility structure is located and does not include land located outside the boundaries of the structure.
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Legislative History
HISTORY: 2008 Act No. 313, SECTION 3.C, eff June 12, 2008.
Nearby Sections
7
§ 12-65-10
Title of Act; purpose.§ 12-65-20
Definitions.§ 12-65-30
Tax credit entitlement.§ 12-65-35
Area of site limitation.§ 12-65-40
Applicability of other provisions.§ 12-65-50
Transition rules.§ 12-65-60
Certification of site.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-65-35, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/65/12-65-35.