South Carolina Code 12-15-40. Income tax allocation and apportionment agreement authorization
Current as of: 2023 | Check for updates
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In the case of a taxpayer establishing a facility meeting the requirements of § 12-15-20, the South Carolina Department of Revenue, in its discretion, may enter into an agreement with the taxpayer pursuant to § 12-6-2320 for a period not to exceed fifteen years if the facility otherwise meets the requirements of that section.