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2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 6 - SOUTH CAROLINA INCOME TAX ACT
Section 12-6-2840. Effective date of article; inapplicability of article to domestic international sales corporations or foreign sales corporations.
Universal Citation: SC Code § 12-6-2840 (2017)
This article:
(1) is effective for taxable years beginning after December 31, 1985; and
(2) does not apply to taxpayers who form domestic international sales corporations or foreign sales corporations pursuant to the Internal Revenue Code.
HISTORY: 1995 Act No. 76, Section 1.
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