South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-6-2840 — Effective date of article; inapplicability of article to domestic international sales corporations or foreign sales corporations
This article:
(1) is effective for taxable years beginning after December 31, 1985; and
(2) does not apply to taxpayers who form domestic international sales corporations or foreign sales corporations pursuant to the Internal Revenue Code.
Source: official text