SC revenue ruling #22-13

Authors
South Carolina Department of Revenue
Keywords
Property tax--South Carolina , Advisory opinions--South Carolina , Tax exemption--South Carolina
Abstract
The purpose of this advisory opinion is to update SC Revenue Ruling #18-13 concerning the partial property tax exemption for manufacturing property to reflect changes made to the partial exemption by Act. No. 39 of 2021, which excludes public utilities from application of the partial exemption, and Act No. 228 of 2022 which increases the amount of the partial exemption, eliminates the phase-in of the partial exemption, and increases the reimbursement cap for the partial exemption.
Description
URI
https://dc.statelibrary.sc.gov/handle/10827/47474
Collections
SC Revenue Rulings
Thumbnail Image
Files
DOR_Revenue_Ruling_22-13.pdf (264.86 KB)
Issue Date
2022-12-01
Contributor
Date Accessioned
2023-01-12T16:46:51Z
Date Available
2023-01-12T16:46:51Z
Item Format
application/pdf
Media Type
Document
Item Language
Publisher
Digital Collection
Rights
Copyright status determined to be in the public domain on April 27, 2020 by United States Supreme Court ruling (Georgia et al., Petitioners v. Public.Resource.Org, Inc. : 590 U.S.__(2020))
Type
Text
Digital Collection
This South Carolina State Document was either saved from a document available publicly online in PDF format or converted to PDF using Adobe Acrobat DC.