South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-6-5095 — Rounding to nearest whole dollar on tax returns

For purposes of a return filed pursuant to this chapter, all amounts may be rounded by the department or the taxpayer to the nearest whole dollar. An amount of fifty cents or more may be rounded to the next dollar. An amount of less than fifty cents may be eliminated.

Last amended: 2000 Act No. 399, SECTION 3(E), eff August 17, 2000. Editor's Note 2000 Act No. 399, SECTION 3.Z., provides, in pertinent part, as follows: "This section takes effect upon approval by the Governor, or as otherwise stated, except that ... subsection E. applies to returns filed after December 31, 1999 ...."

Source: official text