Current StatusView additional legislative information at the LPITS web site.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
(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.