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41 chapters · 1,359 sections in this title.
S.C. Code Ann. § 12-6-610 Computation of gross and taxable income of resident estate or trust
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A resident estate or resident trust's South Carolina gross income and taxable income is computed as determined under the provisions of the Internal Revenue Code, including the provisions of Internal Revenue Code Section 584 (Common Trust Funds), with the modifications provided in…
S.C. Code Ann. § 12-6-620 Computation of gross, adjusted gross, and taxable income of nonresident individual, trust, and estate
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A nonresident individual, nonresident trust, and nonresident estate's South Carolina gross income, adjusted gross income, and taxable income is computed as provided in Section 12-6-1720.
S.C. Code Ann. § 12-6-630 Taxation of entities not specified or excluded
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Entities, other than those specified in Sections 12-6-560 through 12-6-620 and those specifically excluded from income taxation under Section 12-6-550, are taxed as provided in the Internal Revenue Code with the modifications provided in Article 9 of this chapter and subject to a…
S.C. Code Ann. § 12-6-640 Use of monies appropriated to Commissioners of Pilotage
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Monies appropriated to the Commissioners of Pilotage must be used as a grant to the Maritime Association of the Port of Charleston for the purpose of supporting the establishment of a maritime exchange system to provide vessel information services and is not taxable income for pu…
