§ 12-20-10

S.C. Code Ann. § 12-20-10

Definitions

1995 Act No. 76, SECTION 3.

For the purposes of this chapter:

  1. (1) "Department" means the South Carolina Department of Revenue.
  2. (2) "Taxable year" means the calendar year or the fiscal year used in computing taxable income under Chapter 6 of this title.
  3. (3) "Domestic corporation" means a corporation incorporated under the laws of this State.
  4. (4) "Foreign corporation" means a corporation not incorporated under the laws of this State.

HISTORY: 1995 Act No. 76, SECTION 3.

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