Legal Opinion
ESA Services, LLC v. South Carolina Department of Revenue
Court of Appeals of South Carolina
Decided January 19, 2011No. 4778PublishedCited by 5 opinions
1Opinion of the CourtWilliams, J.
On appeal from the administrative law court (ALC), the Department of Revenue (the Department) argues ESA Services, LLC (ESA) is not entitled to claim certain Job Development Credits (JDCs) pursuant to the South Carolina Enterprise Zone Act of 1995 1 (the Act) because ESA failed to meet specific obligations as required by the Revitalization Agreement (the Agreement) executed between ESA and the Advisory Coordinating Council for Economic Development (Council). We affirm.
STATUTORY BACKGROUND
In 1995, the Legislature passed the Act to provide tax incentives for businesses seeking to locate or…
2Cases cited17 opinions
- Futch v. McAllister Towing of Georgetown, Inc.Supreme Court of South Carolina · 1999
- Hawkins v. Greenwood Development Corp.Court of Appeals of South Carolina · 1997
- Player v. ChandlerSupreme Court of South Carolina · 1989
- Ellie, Inc. v. MiccichiCourt of Appeals of South Carolina · 2004
- McCall v. FinleyCourt of Appeals of South Carolina · 1987
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3Cited by5 opinions
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