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South Carolina Code of Laws
Title 12
Chapter 6
Article 1
Adoption of Internal Revenue Code—Definitions
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12-6-10
Short title
12-6-20
Administration and enforcement of chapter
12-6-30
Definitions
12-6-40
Application of federal Internal Revenue Code to State tax laws
12-6-50
Internal Revenue Code sections specifically not adopted by State
12-6-60
Role of distribution facility in determining nexus with state for income tax and corporate license fee purposes