CENTEX INTERNATIONAL, INC. v. S.C. DEPT. OF REVENUE

No. 27288.

406 S.C. 132 (2013)

750 S.E.2d 65

CENTEX INTERNATIONAL, INC. and Affiliates, Appellant, v. SOUTH CAROLINA DEPARTMENT OF REVENUE, Respondent.

Supreme Court of South Carolina.

Decided July 24, 2013.

Rehearing Denied September 20, 2013.


Attorney(s) appearing for the Case

Burnet Rhett Maybank, III , of Nexsen Pruet, LLC, of Columbia, for Appellant.

Milton Gary Kimpson , Adam Nicholas Marinelli , of Columbia; Harry A. Hancock , of Dean B. Bell Law Firm, LLC, of Hilton Head, for Respondent.


Justice BEATTY.

Centex International, Inc. (Appellant) filed consolidated income tax returns for its three corporate affiliates that wholly owned the general partnership of Centex Homes, a developer of residential communities. Appellant appeals the Administrative Law Court's (ALC's) order upholding the South Carolina Department of Revenue's (the Department's) denial of its claim for infrastructure tax credits for the 2002-2005 income tax years. Appellant contends...

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