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South Carolina Code of Laws
Title 11
Chapter 44
S.C. Code Ann. tit. 11, ch. 44
High Growth Small Business Job Creation Act
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11-44-10
Short title
11-44-20
Legislative intent
11-44-30
Definitions
11-44-40
Nonrefundable income tax credit for qualified investments
11-44-50
Conditions and limitations on tax credits
11-44-60
Registration of qualified businesses
11-44-65
Tax treatment of capital gain or loss on sale or exchange of credit assets
11-44-70
Application for tax credit; approval; report
11-44-80
Tax credits not considered securities