South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-6-620 — Computation of gross, adjusted gross, and taxable income of nonresident individual, trust, and estate

A nonresident individual, nonresident trust, and nonresident estate's South Carolina gross income, adjusted gross income, and taxable income is computed as provided in Section 12-6-1720.

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

Source: official text