South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-6-535 — Small business trust taxed at highest rate

For purposes of Internal Revenue Code Section 641(c), an electing small business trust is taxed at the highest rate provided in Section 12-6-510.

Last amended: 2003 Act No. 69, SECTION 3.R, eff June 18, 2003.