{"data":{"id":"us-sc/s.c.-code-ann.-12-15-40","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-15-40","heading":"Income tax allocation and apportionment agreement authorization.","body":"In the case of a taxpayer establishing a facility meeting the requirements of Section 12-15-20, the South Carolina Department of Revenue, in its discretion, may enter into an agreement with the taxpayer pursuant to Section 12-6-2320 for a period not to exceed fifteen years if the facility otherwise meets the requirements of that section.","path":["Title 12 - TAXATION","CHAPTER 15 South Carolina Life Sciences Act"],"source_url":"https://www.scstatehouse.gov/code/t12c015.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:35:24Z","sha256":"295c9a13bfdb7315ffe4fa744899828a078dc6b675a96b4de14c06cc7566d4ee","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-15-30","next":"us-sc/s.c.-code-ann.-12-16-10"},"notice":"GroundRules: Original legal text. Not legal advice."}