Chapter
South Carolina Income Tax Act
- Article 1 - Adoption of Internal Revenue Code—Definitions6 sections§§ 12-6-10 · 12-6-20 · 12-6-30 · 12-6-40 · 12-6-50 · 12-6-60
- Article 5 - Tax Rates and Imposition18 sections§§ 12-6-510 · 12-6-515 · 12-6-520 · 12-6-530 · 12-6-535 · 12-6-540 · 12-6-545 · 12-6-550 · 12-6-555 · 12-6-560 · 12-6-570 · 12-6-580 · 12-6-590 · 12-6-600 · 12-6-610 · 12-6-620 · 12-6-630 · 12-6-640
- Article 9 - Taxable Income Calculation13 sections§§ 12-6-1110 · 12-6-1120 · 12-6-1130 · 12-6-1140 · 12-6-1150 · 12-6-1160 · 12-6-1170 · 12-6-1171 · 12-6-1175 · 12-6-1190 · 12-6-1200 · 12-6-1210 · 12-6-1220
- Article 11 - Catastrophe Savings Account3 sections§§ 12-6-1610 · 12-6-1620 · 12-6-1630
- Article 13 - Nonresident and Part-Year Resident Individuals2 sections§§ 12-6-1710 · 12-6-1720
- Article 17 - Allocation and Apportionment11 sections§§ 12-6-2210 · 12-6-2220 · 12-6-2230 · 12-6-2240 · 12-6-2252 · 12-6-2280 · 12-6-2290 · 12-6-2295 · 12-6-2300 · 12-6-2310 · 12-6-2320
- Article 21 - Foreign Trade Receipts5 sections§§ 12-6-2810 · 12-6-2820 · 12-6-2830 · 12-6-2840 · 12-6-2850
- Article 25 - Credits67 sections§§ 12-6-3310 · 12-6-3320 · 12-6-3330 · 12-6-3340 · 12-6-3350 · 12-6-3360 · 12-6-3362 · 12-6-3367 · 12-6-3370 · 12-6-3375 · 12-6-3376 · 12-6-3377 · 12-6-3378 · 12-6-3380 · 12-6-3381 · 12-6-3385 · 12-6-3390 · 12-6-3400 · 12-6-3410 · 12-6-3415 · 12-6-3420 · 12-6-3430 · 12-6-3440 · 12-6-3460 · 12-6-3465 · 12-6-3470 · 12-6-3477 · 12-6-3480 · 12-6-3500 · 12-6-3515 · 12-6-3520 · 12-6-3525 · 12-6-3530 · 12-6-3535 · 12-6-3550 · 12-6-3560 · 12-6-3570 · 12-6-3575 · 12-6-3580 · 12-6-3582 · +27 more
- Article 29 - Estimated Tax Payments3 sections§§ 12-6-3910 · 12-6-3920 · 12-6-3930
- Article 33 - Tax Years, Accounting Methods, and "S" Corporation Elections3 sections§§ 12-6-4410 · 12-6-4420 · 12-6-4430
- Article 37 - Tax Returns16 sections§§ 12-6-4910 · 12-6-4920 · 12-6-4930 · 12-6-4940 · 12-6-4950 · 12-6-4960 · 12-6-4970 · 12-6-4980 · 12-6-4990 · 12-6-5000 · 12-6-5010 · 12-6-5020 · 12-6-5030 · 12-6-5050 · 12-6-5060 · 12-6-5095
- Article 41 - Miscellaneous Provisions10 sections§§ 12-6-5510 · 12-6-5520 · 12-6-5530 · 12-6-5540 · 12-6-5550 · 12-6-5570 · 12-6-5580 · 12-6-5590 · 12-6-5595 · 12-6-5600