SCANA CORP. v. S.C. DEPT. OF REVENUE

No. 26511.

384 S.C. 388 (2009)

683 S.E.2d 468

SCANA CORPORATION and Subsidiaries, Respondent, v. SOUTH CAROLINA DEPARTMENT OF REVENUE, Appellant. South Carolina Department of Revenue, Appellant, v. SCANA Corporation and Subsidiaries, Respondent.

Supreme Court of South Carolina.

Re-filed September 21, 2009.


Attorney(s) appearing for the Case

Harry A. Hancock, Milton G. Kimpson, and Joe S. Dusenbury, Jr., of SC Department of Revenue, of Columbia, for Appellant.

C. Mitchell Brown and A. Mattison Bogan, both of Nelson Mullins Riley & Scarborough, of Columbia; John C. Von Lehe, Jr. and Andrea St. Amand, both of Nelson Mullins Riley & Scarborough, of Charleston, for Respondent(s).


Chief Justice TOAL.

In this appeal, we review the circuit court's order, which found that an investment tax credit earned by SCANA Corporation and Subsidiaries (SCANA) in 1996, could be carried forward and applied to SCANA's tax liability for the 1997 and 1998 tax years. The South Carolina Department of Revenue (the Department) appealed.

We reversed the decision of the circuit court in SCANA Corporation and Subsidiaries v. South Carolina Department of Revenue...

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