South Carolina § 11-9-805 - Definitions.
Full text of South Carolina South Carolina Code of Laws § 11-9-805 — Definitions., with citation guidance and answers to common questions.
§ 11-9-805. Definitions.
For purposes of this article:
(1) "Executive Director" means the Executive Director of the Revenue and Fiscal Affairs Office.
(2) "Office" means the Revenue and Fiscal Affairs Office.
(3) "Tax expenditure" means an amount of state revenue unavailable for general fund appropriation when the loss of revenue is attributable to a provision of the South Carolina Code of Laws which allow a special exclusion, exemption, or deduction from gross income, which provide a special credit, a preferential rate of tax, or a deferral of tax liability or which allocate or distribute state funds pursuant to an incentive program or fund.
HISTORY: 2018 Act No. 246 (H.3895), SECTION 2, eff July 1, 2018; 2019 Act No. 83 (H.4243), SECTION 6, eff May 22, 2019.
Effect of Amendment
2019 Act No. 83, SECTION 6, added (3), relating to the definition of "Tax expenditure".
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 11-9-805
What does South Carolina Code of Laws § 11-9-805 cover?
Section 11-9-805 ("Definitions.") is part of the South Carolina Code of Laws, the codified statutory law of South Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Carolina § 11-9-805?
A common citation format is "South Carolina Code of Laws § 11-9-805" (South Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Carolina official source linked on this page or consult a licensed South Carolina attorney.
How does South Carolina § 11-9-805 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Carolina.