There is a newer version of the South Carolina Code of Laws
2013 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 8 - INCOME TAX WITHHOLDING
SECTION 12-8-510. Parties subject to withholding laws.
SC Code § 12-8-510 (2013) What's This?
A person located, doing business, or having gross income in this State and an employer having an employee earning income within this State are subject to the withholding laws provided in this chapter.
HISTORY: 1995 Act No. 76, Section 2.
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