South Carolina Statutes
§ 12-65-60 — Certification of site.
The taxpayer may apply to the municipality or county in which the textile mill site is located for a certification of the textile mill site made by ordinance or binding resolution of the governing body of the municipality or county. The certification shall include findings that the:
(1)textile mill site was a textile mill as defined in Section 12-65-20(3);
(2)textile mill site has been abandoned as defined in Section 12-65-20(1); and (3) geographic area of the textile mill site consistent with Section 12-65-20(4). The taxpayer may conclusively rely upon the certification in determining the credit allowed; provided, however, that if the taxpayer is relying upon the certification, the taxpayer shall include a copy of the certification on the first return for which the credit is claimed.
Free access — add to your briefcase to read the full text and ask questions with AI
South Carolina § 12-65-60 (Certification of site.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
HISTORY: 2010 Act No. 182, SECTION 3, eff May 28, 2010.
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.