A nonresident individual, nonresident trust, nonresident estate, and nonresident beneficiary's South Carolina gross income, adjusted gross income, and taxable income is computed as provided in Section 12-6-1720.
Computation of nonresident individual, trust, estate, and beneficiary's gross, adjusted gross, and taxable income
S.C. Code Ann. § 12-6-570, under Title 12, Chapter 6.
S.C. Code Ann. § 12-6-570