South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-6-3320 — Applicability of federal provisions to all income tax credits available to corporation for state income tax purposes

The provisions of Internal Revenue Code Section 383 (Special Limitations on Certain Excess Credits) are applicable to all income tax credits available to a corporation for South Carolina income tax purposes.

Last amended: 1995 Act No. 76, SECTION 1.

Source: official text