South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-6-2240 — Apportionment of all income remaining after allocation

All income remaining after allocation pursuant to Sections 12-6-2220 and 12-6-2230 is apportioned in accordance with Section 12-6-2252, or one of the special apportionment formulas provided in Sections 12-6-2290 through 12-6-2310.

Last amended: 1995 Act No. 76, SECTION 1; 2007 Act No. 110, SECTION 55.B, eff June 21, 2007, effective for tax years after 2010; 2007 Act No. 116, SECTION 60.E, eff June 28, 2007, effective for tax years after 2010. Editor's Note 2007 Act No. 110, SECTION 55.E and 2007 Act No. 116, SECTION 60.B provide as follows: "This section takes effect for tax years after 2010."

Source: official text