Chapter 62 - SOUTH CAROLINA MOTION PICTURE INCENTIVE ACT
- Section 12-62-10 - Citation of chapter
- Section 12-62-20 - Definitions
- Section 12-62-30 - Exemption from state and local sales and use taxes
- Section 12-62-40 - Certification of exemption; reporting expenditures; failure to expend requisite amount
- Section 12-62-50 - Tax rebate for employment of persons subject to South Carolina income tax withholdings
- Section 12-62-55 - Assignment of rebate payments to designated trustee; election form; time for filing for assignment
- Section 12-62-60 - Distribution of admissions taxes; rebates to motion picture production companies; promotion of collaborative efforts between institutions of higher learning and motion picture related entities
- Section 12-62-70 - Temporary use of underutilized state property by motion picture production company; use of state property for less than seven days
- Section 12-62-80 - South Carolina Film Foundation
- Section 12-62-90 - Credit roll statement; right to refuse credit
- Section 12-62-95 - Inapplicability of chapter for works appealing to the prurient interest
- Section 12-62-100 - Rules and regulations