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41 chapters · 1,359 sections in this title.
S.C. Code Ann. § 12-67-120 Definitions
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Section effective until December 31, 2035. For the purposes of this chapter, unless the context requires otherwise: (1) "Abandoned building" means a building or structure, which clearly may be delineated from other buildings or structures, at least sixty-six percent of the space …
S.C. Code Ann. § 12-67-130 Applicability of chapter
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Section effective until December 31, 2035. (A) This chapter only applies to abandoned building sites or phases or portions thereof put into operation in which a taxpayer incurs the following rehabilitation expenses: (1) more than two hundred fifty thousand dollars for buildings l…
S.C. Code Ann. § 12-67-140 Eligibility for credit
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Section effective until December 31, 2035. (A) Subject to the terms and conditions of this chapter, a taxpayer who rehabilitates an abandoned building is eligible for either: (1) a credit against income taxes imposed pursuant to Chapter 6 and Chapter 11 of this title, corporate l…
S.C. Code Ann. § 12-67-150 Applicability of Chapter 31, Title 6
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Section effective until December 31, 2035. The provisions of Chapter 31, Title 6 also apply to this chapter, except that the requirements of Section 6-31-40 do not apply.
