South Carolina Statutes

§ 12-69-20 — Definitions.

South Carolina·Title 12 TAXATION·Ch. 69 MOTORSPORTS ENTERTAINMENT COMPLEX INVESTMENT

For purposes of this chapter:

(1)"Company" means any corporation, partnership, limited liability company, or other business entity.
(2)"Department" means the Department of Revenue.
(3)"Motorsports entertainment complex" has the same meaning as provided in Section 12-21-2425.

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Legislative History

HISTORY: 2018 Act No. 257 (H.4009), SECTION 1, eff July 2, 2018. Editor's Note 2018 Act No. 257, SECTION 2, provides as follows: "SECTION 2. Except where specified otherwise, this act takes effect upon approval by the Governor and applies to tax years beginning after 2017."

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