With respect to a site acquired by a taxpayer after December 31, 2007, the area of the site is limited to the land located within the boundaries where the textile manufacturing facility structure is located and does not include land located outside the boundaries of the structure.
S.C. Code Ann. § 12-65-35
Area of site limitation
Known as the South Carolina Textiles Communities Revitalization Act
The act spans §§ 12–12 (7 sections).
2008 Act No. 313, SECTION 3.C, eff June 12, 2008.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.