Form Pt-300 - Property Return - 2015 (Page 2 of 2) in pdf

Our records indicate the following leases are associated with

Page 2

your account. All additional leases should be reported on

Schedule Z

Mail to:

South Carolina Department of Revenue

Manufacturing Section

Columbia, SC 29214-0302

APPLICATION FOR FIVE YEAR PARTIAL EXEMPTION

Change In Ownership:

The purchaser of an existing facility is required to obtain approval for exemption from the local county

governing body for the five year partial exemption in accordance with SC Code section 12-37-220(C). A properly executed Department

of Revenue form PT-444 must be furnished to the Department of Revenue within the time prescribed by law for the filing of an

application for exemption. Forms are available on the website:

No Change In Ownership:

Owners of existing facilities that have not been purchased within this reporting period are not required to

obtain approval from the local county governing body. The filing of the PT-300 with appropriated schedules within the time prescribed by

law for filing of application for exemption is deemed to be the application for the partial exemption under SC Code sections

12-37-220(A)(7), (A)(8), (B)(32) and (B)(34).

APPLICATION FOR SPECIAL ASSESSMENT OF WAREHOUSING (PT-465)

Taxpayers are required to file form PT-465 with the Property Division of SCDOR by July 1st of the tax year requesting the special

classification. See SC Code Sections 12-43-220 (a)(4) and form PT-465 for qualifications and application procedures.

Section 12-54-44 (B)(I) A person who wilfully attempts in any manner to evade or defeat a tax or property assessment imposed by a

title administered by the department or the payment of that tax or property assessment, in addition to other penalties provided by law, is

guilty of a felony and, upon conviction, must be fined not more than ten thousand dollars or imprisoned not more than five years, or

both, together with the cost of prosecution.

I declare that this return, including any accompanying schedules and statements, has been examined by me and to the best of my

knowledge and belief is a true and complete return reflecting gross capitalized costs and net book values, if applicable, as used for

income tax, made in good faith pursuant to the provisions of the Code of Laws, and amendments.

TAXPAYER:

PREPARED BY:

Please print

Signature

Date

Phone Number

Date

Phone Number

All returns must be signed and dated by the preparer and the taxpayer or an officer of the company.

70122031

Form Pt-300 - Property Return - 2015 Page 2