Collections
South Carolina Code of Laws
Title 12
Chapter 6
Article 21
Foreign Trade Receipts
Learn More
Log In
Sign Up
12-6-2810
Deferral of taxes on income attributable to increase in gross income from foreign trading receipts
12-6-2820
Date deferred payments are due and payable; payment of taxes at accelerated rate; effect of taxpayer's failure to pay interest
12-6-2830
Inapplicability of time limitation on assessment and collection of taxes to taxes deferred
12-6-2840
Effective date of article; inapplicability of article to domestic international sales corporations or foreign sales corporations
12-6-2850
Definitions