South Carolina General Assembly
107th Session, 1987-1988

Bill 1455


                    Current Status

Bill Number:               1455
Ratification Number:       758
Act Number                 737
Introducing Body:          Senate
Subject:                   Regulations of the Tax Commission,
                           relating to filing of a consolidated return
                           for two or more corporations
View additional legislative information at the LPITS web site.


(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

(A737, R758, S1455)

A JOINT RESOLUTION TO APPROVE REGULATIONS OF THE TAX COMMISSION, RELATING TO FILING OF A CONSOLIDATED RETURN FOR TWO OR MORE CORPORATIONS, DESIGNATED AS REGULATION DOCUMENT NUMBER 945, PURSUANT TO THE PROVISIONS OF ARTICLE 1, CHAPTER 23, TITLE 1 OF THE 1976 CODE.

Be it enacted by the General Assembly of the State of South Carolina:

Regulations approved

SECTION 1. The regulations of the Tax Commission, relating to Filing of a Consolidated Return for Two or More Corporations, designated as Regulation Document Number 945, and submitted to the General Assembly pursuant to the provisions of Article 1, Chapter 23, Title 1 of the 1976 Code, are approved.

Time effective

SECTION 2. This act takes effect upon approval by the Governor.