South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-6-570 — Computation of nonresident individual, trust, estate, and beneficiary's gross, adjusted gross, and taxable income
A nonresident individual, nonresident trust, nonresident estate, and nonresident beneficiary's South Carolina gross income, adjusted gross income, and taxable income is computed as provided in Section 12-6-1720.
Source: official text