2013 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 6 - SOUTH CAROLINA INCOME TAX ACT

ARTICLE 1. ADOPTION OF INTERNAL REVENUE CODE--DEFINITIONSARTICLE 5. TAX RATES AND IMPOSITIONARTICLE 9. TAXABLE INCOME CALCULATIONARTICLE 11. CATASTROPHE SAVINGS ACCOUNTARTICLE 13. NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALSARTICLE 17. ALLOCATION AND APPORTIONMENTARTICLE 21. FOREIGN TRADE RECEIPTSARTICLE 25. CREDITSARTICLE 29. ESTIMATED TAX PAYMENTSARTICLE 33. TAX YEARS, ACCOUNTING METHODS, AND "S" CORPORATION ELECTIONSARTICLE 37. TAX RETURNSARTICLE 41. MISCELLANEOUS PROVISIONS

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