South Carolina § 12-65-60 Certification of site.

South Carolina Statutes

§ 12-65-60 — Certification of site.

South Carolina § 12-65-60

Title 12TAXATION

Ch. 65SOUTH CAROLINA TEXTILES COMMUNITIES REVITALIZATION ACT

This text of South Carolina § 12-65-60 (Certification of site.) 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. § 12-65-60 (2026).

Text

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.

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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.