S.C. Code Ann. §§ 12-6-2260, 12-6-2270
Former Section 12-6-2260 was entitled "Definition of property factor; tangible personal property; determination of value of property" and was derived from 1995 Act No. 76, Section 1.
Former Section 12-6-2270 was entitled "Payroll factor; definition of compensation; exclusions" and was derived from 1995 Act No. 76, Section 1.