South Carolina Code of Laws
Title 12 - Taxation
Chapter 15 - South Carolina Life Sciences Act

Section 12-15-10. Short title. - This chapter may be cited as the South Carolina Life...

Section 12-15-20. Definitions. - (A) For purposes of this chapter, a "life sciences facility"...

Section 12-15-30. Qualification under Enterprise Zone Act of 1995; period of qualification. - (1) For all purposes of Chapter 10, Title 12 of...

Section 12-15-40. Income tax allocation and apportionment agreement authorization. - In the case of a taxpayer establishing a facility meeting...