An executive employee is a full-time employee in which at least eighty percent of his business functions involve the management of the enterprise and directing the work of at least two employees. (5) For purposes of this subsection, "renewable fuel" means E70 or greater ethanol fuel dispensed at the retail level for use in motor vehicles and pure ethanol or biodiesel fuel dispensed by a distributor or facility that blends these nonpetroleum liquids with gasoline fuel. Editor's Note 2000 Act. 116, Section.A, eff June 28, 2007, applicable to calendar years beginning January 1, 2007; 2010 Act. However, when none of the business of the corporation is conducted in the state of domicile, the department shall determine the principal place of business of the corporation based upon the available evidence.283, Section 1(C eff June 1, 2001; 2005 Act. "Miranda Slain; Main Figure in Landmark Suspects' Rights Case". The department shall make and publish rules and regulations, not inconsistent with this chapter, necessary to enforce its provisions. For the purposes of subsections (B) through (F (1) "Certified historic residential structure" means an owner-occupied residence that is: (a) listed individually in the National Register of Historic Places; (b) considered by the State Historic Preservation Officer to contribute to the historic significance. Withdrawals of the principal amount of contributions that are not qualified withdrawals must be recaptured into South Carolina income subject to tax to the extent the contributions were validite coupon 360 previously deducted from South Carolina taxable income. If a custodial parent releases claim to the personal exemption authorized in Internal Revenue Code Section 152, then the noncustodial parent's South Carolina income tax return must include a copy of the written declaration of the custodial spouse releasing the exemption as provided in Internal.