South Carolina Code of Regulations
Chapter 117 - DEPARTMENT OF REVENUE
Article 37 - PROPERTY TAX REGULATIONS
Section 117-1700.3 - Definition of Utility
Universal Citation: SC Code Regs 117-1700.3
Current through Register Vol. 48, No. 3, March 22, 2024
The word "utilities" is hereby defined to include but not necessarily be limited to (1) water companies; (2) power companies, whether hydroelectric, steam, atomic, or other kinds for the transmission of power; (3) electric light companies; (4) electric cooperatives; (6) telephone and telegraph companies. Utilities engaged in the transportation for hire of persons or property are classified separately.
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