This article:
(1) is effective for taxable years beginning after December 31, 1985; and
(2) does not apply to taxpayers who form domestic international sales corporations or foreign sales corporations pursuant to the Internal Revenue Code.
S.C. Code Ann. § 12-6-2840
Effective date of article; inapplicability of article to domestic international sales corporations or foreign sales corporations
Known as the South Carolina Income Tax Act
The act spans §§ 12–12 (157 sections).
1995 Act No. 76, SECTION 1.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.