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    <lastmod>Added by State Register Volume 41, Issue No. 5, Doc. No. 4702, eff May 26, 2017.</lastmod>
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    <lastmod>Added by State Register Volume 28, Issue No. 6, eff June 25, 2004.</lastmod>
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    <lastmod>Added by State Register Volume 28, Issue No. 6, eff June 25, 2004. Amended by State Register</lastmod>
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    <lastmod>Added by State Register Volume 28, Issue No. 6, eff June 25, 2004.</lastmod>
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    <lastmod>Added by State Register Volume 28, Issue No. 6, eff June 25, 2004.</lastmod>
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    <lastmod>Added by State Register Volume 28, Issue No. 6, eff June 25, 2004. Amended by State Register</lastmod>
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    <lastmod>Added by State Register Volume 28, Issue No. 6, eff June 25, 2004.</lastmod>
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    <lastmod>2026-05-16</lastmod>
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    <lastmod>Added by State Register Volume 28, Issue No. 6, eff June 25, 2004.</lastmod>
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    <lastmod>Added by State Register Volume 28, Issue No. 6, eff June 25, 2004. Amended by State Register</lastmod>
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    <lastmod>Added by State Register Volume 28, Issue No. 6, eff June 25, 2004.</lastmod>
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    <lastmod>Added by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.</lastmod>
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    <lastmod>Added by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.</lastmod>
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    <lastmod>Added by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.</lastmod>
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    <lastmod>Added by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002; State Register Volume 31,</lastmod>
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    <lastmod>Added by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.</lastmod>
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    <lastmod>Added by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002; Amended by State Register</lastmod>
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    <lastmod>Added by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.</lastmod>
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    <lastmod>Added by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002. Amended by State Register</lastmod>
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    <lastmod>Added by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002. Amended by State Register</lastmod>
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    <lastmod>Added by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.</lastmod>
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    <lastmod>2026-05-16</lastmod>
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    <lastmod>Added by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002. Amended by State Register</lastmod>
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    <lastmod>2026-05-16</lastmod>
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    <lastmod>2026-05-16</lastmod>
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    <lastmod>2026-05-16</lastmod>
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    <lastmod>2026-05-16</lastmod>
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    <lastmod>2026-05-16</lastmod>
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    <lastmod>2026-05-16</lastmod>
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  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-314.11</loc>
    <lastmod>Added by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002. Amended by State Register</lastmod>
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    <lastmod>2026-05-16</lastmod>
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    <lastmod>2026-05-16</lastmod>
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    <loc>https://library.partnertax.ai/us-sc/regs/117-315.2</loc>
    <lastmod>2026-05-16</lastmod>
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    <loc>https://library.partnertax.ai/us-sc/regs/117-315.3</loc>
    <lastmod>Added by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.</lastmod>
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    <lastmod>2026-05-16</lastmod>
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    <lastmod>2026-05-16</lastmod>
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    <lastmod>Added by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.</lastmod>
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    <lastmod>2026-05-16</lastmod>
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    <lastmod>2026-05-16</lastmod>
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    <lastmod>Added by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.</lastmod>
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    <lastmod>2026-05-16</lastmod>
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    <lastmod>2026-05-16</lastmod>
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    <lastmod>2026-05-16</lastmod>
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    <lastmod>2026-05-16</lastmod>
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    <lastmod>2026-05-16</lastmod>
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    <lastmod>2026-05-16</lastmod>
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    <lastmod>2026-05-16</lastmod>
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  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-318.8</loc>
    <lastmod>Added by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002. Amended by State Register</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-319</loc>
    <lastmod>Added by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-320</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-320.1</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-320.2</loc>
    <lastmod>Added by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-321</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-321.1</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-321.2</loc>
    <lastmod>Added by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-322</loc>
    <lastmod>Added by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-323</loc>
    <lastmod>Added by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-324</loc>
    <lastmod>Added by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-326</loc>
    <lastmod>Added by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-327</loc>
    <lastmod>Added by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-328</loc>
    <lastmod>Added by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002. Amended by State Register</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-329</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-329.1</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-329.2</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-329.3</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-329.4</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-329.5</loc>
    <lastmod>Added by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002. Amended by State Register</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-330</loc>
    <lastmod>Added by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-331</loc>
    <lastmod>Added by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-332</loc>
    <lastmod>Added by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-333</loc>
    <lastmod>Added by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-334</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-334.2</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-334.3</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-334.4</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-334.5</loc>
    <lastmod>Added by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002. Amended by State Register</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-335</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-335.1</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-335.2</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-335.3</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-335.4</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-335.5</loc>
    <lastmod>Added by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002. Amended by State Register</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-336</loc>
    <lastmod>Added by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-337</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-337.1</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-337.2</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-308.3</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-308.4</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-308.5</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-308.6</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-308.7</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-308.8</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-308.9</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-308.10</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-308.11</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-308.12</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-308.13</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-308.14</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-308.15</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-308.16</loc>
    <lastmod>Added by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-309</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-309.1</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-309.2</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-309.3</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-309.4</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-309.5</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-309.6</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-309.7</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-309.8</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-309.9</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-309.10</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-309.11</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-309.12</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-309.13</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-309.14</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-309.15</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-309.16</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-309.17</loc>
    <lastmod>Added by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-310</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-310.1</loc>
    <lastmod>Added by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-311</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-311.1</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-311.2</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-311.3</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-311.4</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-311.5</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-311.6</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-311.7</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-311.8</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-311.9</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-311.10</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-311.11</loc>
    <lastmod>Added by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-312</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-312.1</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-312.2</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-312.3</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-312.4</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-312.5</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-312.6</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-312.7</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-312.8</loc>
    <lastmod>Added by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-313</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-313.1</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-313.2</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-313.3</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-313.4</loc>
    <lastmod>Added by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-314</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-314.1</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-314.2</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-314.3</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-337.3</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-337.4</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-337.5</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-337.6</loc>
    <lastmod>Added by State Register Volume 32, Issue No. 7, eff July 25, 2008.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-620</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-620.1</loc>
    <lastmod>Added by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-640</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-640.1</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-640.2</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-640.3</loc>
    <lastmod>Added by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-670</loc>
    <lastmod>Added by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-700</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-700.1</loc>
    <lastmod>Added by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-705</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-705.1</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-705.2</loc>
    <lastmod>Added by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-710</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-710.1</loc>
    <lastmod>Added by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-740</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-740.1</loc>
    <lastmod>Added by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-750</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-750.1</loc>
    <lastmod>Added by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-755</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-755.1</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-755.2</loc>
    <lastmod>Added by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-850</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-850.1</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-850.2</loc>
    <lastmod>Added by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-855</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-855.1</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-855.2</loc>
    <lastmod>Added by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-870</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-870.1</loc>
    <lastmod>Added by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-875</loc>
    <lastmod>Added by State Register Volume 30, Issue No. 2, eff February 24, 2006.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-910</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-910.1</loc>
    <lastmod>Added by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-1000</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-1000.1</loc>
    <lastmod>Added by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-1075</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-1075.1</loc>
    <lastmod>Added by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-1200</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-1200.1</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-1200.2</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-1200.3</loc>
    <lastmod>Added by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-1250</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-1250.1</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-1250.2</loc>
    <lastmod>Added by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-1300</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-1300.1</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-1300.2</loc>
    <lastmod>Added by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-1350</loc>
    <lastmod>Added by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003. Amended by State Register</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-1400</loc>
    <lastmod>Added by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003; Amended by State Register</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-1450</loc>
    <lastmod>Added by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-1500</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-1500.1</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-1500.2</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-1500.3</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-1500.5</loc>
    <lastmod>Added by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-1550</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-1550.1</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-1550.2</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-1550.3</loc>
    <lastmod>Added by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-1600</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
  <url>
    <loc>https://library.partnertax.ai/us-sc/regs/117-1600.1</loc>
    <lastmod>2026-05-16</lastmod>
  </url>
</urlset>
