For purposes of a return filed pursuant to this chapter, all amounts may be rounded by the department or the taxpayer to the nearest whole dollar. An amount of fifty cents or more may be rounded to the next dollar. An amount of less than fifty cents may be eliminated.
S.C. Code Ann. § 12-6-5095
Rounding to nearest whole dollar on tax returns
Known as the South Carolina Income Tax Act
The act spans §§ 12–12 (157 sections).
2000 Act No. 399, SECTION 3(E), eff August 17, 2000.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.