Form Pt-300 - Property Return Page 2

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Our records indicate the following leases are associated
Page 2
with your account. All additional leases should be reported
on Schedule Z
.
FOR OFFICE USE ONLY
Mail to:
South Carolina Department of Revenue
Manufacturing Section
Columbia, SC 29214-0302
APPLICATION FOR 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).
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 assessement, 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
Please print
Signature
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.
70122015

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