South Carolina Code of Laws
Title 12 - Taxation
Chapter 10 - Enterprise Zone Act Of 1995

Section 12-10-10. Short title. - This chapter may be cited as the "Enterprise Zone Act...

Section 12-10-20. Legislative intent. - The General Assembly finds: (1) that the economic well-being of...

Section 12-10-30. Definitions. - As used in this chapter: (1) "Council" means the Coordinating...

Section 12-10-40. Designation of enterprise zones; criteria. - The amount of benefits available to qualified businesses is determined...

Section 12-10-45. Designation of census tract by tire manufacturer as enterprise zone; certification of tire manufacturer. - A tire manufacturer that has over one billion dollars in...

Section 12-10-50. Qualification for benefits. - (A) To qualify for the benefits provided in this chapter,...

Section 12-10-60. Revitalization agreement. - (A) The council may enter into a revitalization agreement with...

Section 12-10-80. Job development credits. - (A) A business that qualifies pursuant to Section 12-10-50(A) and...

Section 12-10-81. Job development tax credits. - (A) A business may claim a job development credit as...

Section 12-10-82. Irrevocable assignment of future payments. - (A) At the time the qualifying business enters into a...

Section 12-10-85. Purpose and use of State Rural Infrastructure Fund; grants. - (A) Funds received by the department for the State Rural...

Section 12-10-88. Redevelopment fees. - (A) Subject to the conditions provided in subsection (B), South...

Section 12-10-90. Levels of capital investment or employment in revitalization agreement; failure to achieve levels and effect thereof. - If a qualifying business fails to achieve the level of...

Section 12-10-95. Credit against withholding for retraining; program review; policies and procedures. - (A)(1) Subject to the conditions in this section, a business...

Section 12-10-100. Criteria for determination and selection of qualifying businesses and for approval of revitalization agreements; application fee schedule; annual publication of itemized revitalization agreement report. - (A) The council may establish criteria for the determination and...

Section 12-10-105. Annual fees. - In addition to the application fee provided in Section 12-10-100,...

Section 12-10-110. Construction of chapter. - This chapter must be liberally construed in conformity with the...

Section 12-10-120. Job development credit requirements applicable to professional sports teams. - No credit may be awarded pursuant to this chapter until...