A resident individual's South Carolina gross income, adjusted gross income, and taxable income is computed as determined under the Internal Revenue Code with the modifications provided in Article 9 of this chapter and subject to allocation and apportionment as provided in Article 17 of this chapter.
S.C. Code Ann. § 12-6-560
Computation of resident individual's gross, adjusted gross, and taxable income
Known as the South Carolina Income Tax Act
The act spans §§ 12–12 (157 sections).
Applied in 1 court decision — leading case Olds v. City of Goose Creek (2018)
Most recently applied in Olds v. City of Goose Creek (August 2018)
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.