S.C. Code § 12-69-20

Current through 2024 Act No. 225.

Section 12-69-20 - Definitions

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.

S.C. Code § 12-69-20

Added by 2018 S.C. Acts, Act No. 257 (HB 4009),s 1, eff. 7/2/2018.

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."