For purposes of this chapter: (1) "Company" means any corporation, partnership, limited liability company, or other business entity. (2) "Department" means the Department of Revenue. (3) "Motorsports entertainment complex" has the same meaning as provided in Section 12-21-2425. Editor's Note 2018 Act No. 257, SECTION 2, provides as follows: "SECTION 2. Except where specified otherwise, this act takes effect upon approval by the Governor and applies to tax years beginning after 2017."
‹ Prev All South Carolina sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.