S.C. Code Regs. 117-620.1 — Legal Residence When Domiciled in a Foreign Country

Where it can be shown that an individual has become domiciled in a foreign country and, therefore,
no longer a resident of this state and has severed all connections with this state and has clearly shown
his or her intention to reside abroad permanently with no intention of returning to South Carolina,
such individual is not subject to the income tax laws of this state.