Tax credits generated as a result of these investments are not considered securities under the laws of this State.
S.C. Code Ann. § 11-44-80
Tax credits not considered securities
Known as the High Growth Small Business Job Creation Act
The act spans §§ 11-44-10 to 11-44-80 (9 sections).
2013 Act No. 80, SECTION 1.A, eff June 14, 2013; 2020 Act No. 138 (S.76), SECTION 3.B., eff May 26, 2020.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.