South Carolina Statutes
§ 12-67-150 — Applicability of Chapter 31, Title 6.
South Carolina § 12-67-150
JurisdictionSouth Carolina
Title 12TAXATION
Ch. 67SOUTH CAROLINA ABANDONED BUILDINGS REVITALIZATION ACT
This text of South Carolina § 12-67-150 (Applicability of Chapter 31, Title 6.) 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. § 12-67-150 (2026).
Text
Section effective until December 31, 2035. The provisions of Chapter 31, Title 6 also apply to this chapter, except that the requirements of Section 6-31-40 do not apply.
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Legislative History
HISTORY: 2013 Act No. 57, SECTION 1.A, eff June 11, 2013. Editor's Note 2013 Act No. 57, SECTIONS 1.B., 2, provide as follows: "B. The provisions of Chapter 67, Title 12 contained in this act are repealed on December 31, 2019. Any carryforward credits shall continue to be allowed until the five or eight year time period in Section 12-67-140 is completed." "SECTION 2. This act takes effect upon approval by the Governor, and applies to the rehabilitation, renovation, and redevelopment of abandoned buildings begun in tax years beginning after 2012." 2018 Act No. 265, SECTION 1, provides as follows: "SECTION 1. Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the 1976 Code are repealed on December 31, 2021." 2019 Act No. 50, SECTION 2.A, provides as follows: "SECTION 2.A. Notwithstanding Section 1 of Act 265 of 2018, and Section 1.B. of Act 57 of 2013, upon the repeal of Chapter 67, Title 12 of the 1976 Code, any carryforward credits shall continue to be allowed until the five or eight year time period in Section 12-67-140 is completed." 2021 Act No. 21, SECTION 1, provides as follows: "SECTION 1. Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the 1976 Code are repealed on December 31, 2025." 2024 Act No. 169, SECTION 1, provides as follows: "SECTION 1. Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the South Carolina Code are repealed on December 31, 2035."
Nearby Sections
8
§ 12-67-100
Short title.§ 12-67-110
Purpose.§ 12-67-120
Definitions.§ 12-67-130
Applicability of chapter.§ 12-67-140
Eligibility for credit.§ 12-67-150
Applicability of Chapter 31, Title 6.§ 12-67-160
Certification of abandoned building site.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-67-150, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/67/12-67-150.