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South Carolina Code of Laws
Title 12
Chapter 6
S.C. Code Ann. tit. 12, ch. 6
South Carolina Income Tax Act
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1
Adoption of Internal Revenue Code--definitions
5
Tax Rates and Imposition
9
Taxable Income Calculation
11
Catastrophe Savings Account
13
Nonresident and Part-year Resident Individuals
17
Allocation and Apportionment
21
Foreign Trade Receipts
25
Credits
29
Estimated Tax Payments
33
Tax Years, Accounting Methods, and "S" Corporation Electionsns
37
Tax Returns
41
Miscellaneous Provisions