2019 South Carolina Code of Laws
Title 12 - Taxation
Chapter 6 - South Carolina Income Tax Act

ARTICLE 1 Adoption of Internal Revenue Code-Definitions ARTICLE 5 Tax Rates and Imposition ARTICLE 9 Taxable Income Calculation ARTICLE 11 Catastrophe Savings Account ARTICLE 13 Nonresident and Part-Year Resident Individuals ARTICLE 17 Allocation and Apportionment ARTICLE 21 Foreign Trade Receipts ARTICLE 25 Credits ARTICLE 29 Estimated Tax Payments ARTICLE 33 Tax Years, Accounting Methods, and "S" Corporation Elections ARTICLE 37 Tax Returns ARTICLE 41 Miscellaneous Provisions
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