This chapter may be cited as the "South Carolina Motion Picture Incentive Act".
HISTORY: 2004 Act No. 299, Section 2, eff July 1, 2004; 2005 Act No. 56, Section 1, eff May 9, 2005, applicable to taxable years beginning July 1, 2004; 2008 Act No. 313, Section 7, eff June 12, 2008; 2008 Act No. 359, Section 4, eff July 1, 2008.
Structure South Carolina Code of Laws
Chapter 62 - South Carolina Motion Picture Incentive Act
Section 12-62-10. Citation of chapter.
Section 12-62-20. Definitions.
Section 12-62-30. Exemption from state and local sales and use taxes.
Section 12-62-80. South Carolina Film Foundation.
Section 12-62-90. Credit roll statement; right to refuse credit.
Section 12-62-95. Inapplicability of chapter for works appealing to the prurient interest.