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The director shall approve or disapprove an application for a hazardous waste facility installation and operation permit in cost reduction strategies business accordance with division (D) of this section and approve or disapprove an application for a modification in accordance with division (I 3) of this section, except that.
(2) If the credit allowed under this section exceeds the state income tax liability cadeau griezmann for the taxable year, any unused credit may be carried forward for five succeeding taxable years.(C) For purposes of this section, a distribution facility is defined in Section.(D) If no taxes are due, or the credit exceeds the tax liability of the taxpayer for the taxable year, the amount of the credit or excess over the tax liability must be refunded to the taxpayer.Not later than ninety days after the day of purchase of a lead-acid battery by such a retailer from a wholesaler, the wholesaler shall remove the applicable number of lead-acid batteries from the retailer's location.From moneys recovered under this division, the director shall reimburse the attorney general for the costs incurred by the attorney general or the attorney general's authorized assistant in connection with proceedings for obtaining the search warrant; shall reimburse the political subdivision reduction darty lave vaisselle in which the premises.The environmental protection agency shall use the moneys in the fund only for the purpose of remediating conditions at a hazardous waste facility, a solid waste facility, a construction and demolition debris facility licensed under Chapter 3714.(H) The merger, consolidation, or reorganization of a corporation where tax attributes survive does not create new eligibility in a succeeding corporation, but unused credits may be transferred and continued by the succeeding corporation.(D) If a change in taxable year results in a taxable year of less than twelve months, South Carolina income tax must be computed in the manner provided in Internal Revenue Code Sections 443(b) (Computation of Tax on Change of Annual Accounting Period) and 443(c).265, Section.D, provides as follows: "D.153 of the 120th general assembly apply to the preparation, contents, adoption, ratification, or submission, as appropriate, of initial and, if any, amended solid waste management plans required to be submitted in connection with change in district composition proceedings that were initiated prior to October.For the same price, and where it's available, get same day delivery any day of the week with Fast Track."Nonresident partner" means a partner other than a resident partner.Thank you for doing your part to keep Fresno clean and safe!Where to shop next?For purposes of this item, a taxpayer, other than a dealer holding property primarily for sale to customers in the ordinary course of the nonresident's trade or business, is not considered to carry on a business, trade, profession, or occupation in South Carolina solely.The rules adopted under division (B 2 b) of this section shall require that a new infectious waste incineration facility be located so that the incinerator unit and all areas where infectious wastes are handled on the premises where the facility is proposed.(B 1) For purposes of this section: (a) "Qualified conservation contribution" and a "qualified real property interest" are defined as provided in Internal Revenue Code Section 170(h (b) "Gift of land for conservation" means a charitable contribution of fee simple title to real property conveyed.93, Section 19; 1999 Act.(4) The director of environmental protection may adopt rules in accordance with Chapter 119.(F) The council has discretion to award the credits pursuant to either subsection (D) or (E).An entity taxed as a corporation for South Carolina income tax purposes shall claim the credit allowed pursuant to this section on its corporation income tax return.
Certificate of compliance as prima facie evidence.
If the right to receive retirement income by a taxpayer allowed the deduction pursuant to Section was earned by the taxpayer while residing in another state which imposed state income tax on the employee's contributions, a credit is allowed against the taxpayer's South Carolina income.