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.
S.C. Code Ann. § 12-6-570
Computation of nonresident individual, trust, estate, and beneficiary's gross, adjusted gross, and taxable income
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.