Section 12-2-100. Tax credits; timeframe for use; refunds.

SC Code § 12-2-100 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

Unless otherwise provided by law, a tax credit administered by the department must be used in the year it is generated and must not be refunded.

HISTORY: 2003 Act No. 69, Section 3.A, eff June 18, 2003.