South Carolina Statutes

§ 12-69-20 — Definitions.

South Carolina § 12-69-20
JurisdictionSouth Carolina
Title 12TAXATION
Ch. 69MOTORSPORTS ENTERTAINMENT COMPLEX INVESTMENT

This text of South Carolina § 12-69-20 (Definitions.) 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. § 12-69-20 (2026).

Text

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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Bluebook (online)
South Carolina § 12-69-20, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/69/12-69-20.