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- S.C. Code Ann. § 12-4-520 · Dealings with county tax officials; oversight of county taxation matters.
- S.C. Code Ann. § 12-4-530 · Investigation and prosecution of violations.
- S.C. Code Ann. § 12-4-535 · Department determinations.
- S.C. Code Ann. § 12-4-540 · Appraisal, assessment and equalization by department; appraisal, assessment and equalization of certain business property.
- S.C. Code Ann. § 12-4-550 · Requirement for public officers, and for all persons, to furnish information in connection with taxes.
- S.C. Code Ann. § 12-4-560 · Manuals, guides, and aids to assessment; listing of property by groups and classes.
- S.C. Code Ann. § 12-4-570 · Report of all taxable property and its value.
- S.C. Code Ann. § 12-4-580 · Authority allowing department to contract to collect outstanding liabilities.
- S.C. Code Ann. § 12-4-710 · Department to determine exemptions.
- S.C. Code Ann. § 12-4-720 · Filing of applications for exemptions.
- S.C. Code Ann. § 12-4-730 · Declaration and certification of exemption; voiding of tax notices by auditor.
- S.C. Code Ann. § 12-4-740 · Information to be furnished in support of request for exemption; inspection of premises.
- S.C. Code Ann. § 12-4-750 · Revocation of exempt status; imposition of tax and penalty.
- S.C. Code Ann. § 12-6-10 · Short title.
- S.C. Code Ann. § 12-6-20 · Administration and enforcement of chapter.
- S.C. Code Ann. § 12-6-30 · Definitions.
- S.C. Code Ann. § 12-6-40 · Application of federal Internal Revenue Code to State tax laws.
- S.C. Code Ann. § 12-6-50 · Internal Revenue Code sections specifically not adopted by State.
- S.C. Code Ann. § 12-6-60 · Role of distribution facility in determining nexus with state for income tax and corporate license fee purposes.
- S.C. Code Ann. § 12-6-510 · Tax rates for individuals, estates, and trusts for taxable years after 1994.
- S.C. Code Ann. § 12-6-515 · State individual income tax bracket reduction.
- S.C. Code Ann. § 12-6-520 · Annual adjustments to individual state income tax brackets; inflation adjustments.
- S.C. Code Ann. § 12-6-530 · Corporate income tax.
- S.C. Code Ann. § 12-6-535 · Small business trust taxed at highest rate.
- S.C. Code Ann. § 12-6-540 · Income tax rates for exempt organizations and cooperatives.
- S.C. Code Ann. § 12-6-545 · Income tax rates for pass-through trade and business income; determination of income related to personal services.
- S.C. Code Ann. § 12-6-550 · Corporations exempt from taxes imposed by Sections 12-6-530 and 12-6-540.
- S.C. Code Ann. § 12-6-555 · Persons not having nexus with state other than contract for commercial printing in state not subject to state income or sales and use taxes; conditions.
- S.C. Code Ann. § 12-6-560 · Computation of resident individual's gross, adjusted gross, and taxable income.
- S.C. Code Ann. § 12-6-570 · Computation of nonresident individual, trust, estate, and beneficiary's gross, adjusted gross, and taxable income.
- S.C. Code Ann. § 12-6-580 · Computation of corporation's gross and taxable income.
- S.C. Code Ann. § 12-6-590 · Treatment of "S" corporations for tax purposes; shareholders.
- S.C. Code Ann. § 12-6-600 · Taxation of partnerships.
- S.C. Code Ann. § 12-6-610 · Computation of gross and taxable income of resident estate or trust.
- S.C. Code Ann. § 12-6-620 · Computation of gross, adjusted gross, and taxable income of nonresident individual, trust, and estate.
- S.C. Code Ann. § 12-6-630 · Taxation of entities not specified or excluded.
- S.C. Code Ann. § 12-6-640 · Use of monies appropriated to Commissioners of Pilotage.
- S.C. Code Ann. § 12-6-1110 · Modifications of gross, adjusted gross, and taxable income calculated under Internal Revenue Code.
- S.C. Code Ann. § 12-6-1120 · Gross income; computation; modifications.
- S.C. Code Ann. § 12-6-1130 · Taxable income; computation; modifications.
- S.C. Code Ann. § 12-6-1140 · Deductions from individual taxable income.
- S.C. Code Ann. § 12-6-1150 · Net capital gain; deduction from taxable income for individuals, estates, and trusts.
- S.C. Code Ann. § 12-6-1160 · Dependent deduction for resident individual.
- S.C. Code Ann. § 12-6-1170 · Retirement income deduction from taxable income for individual; Section 12-6-1171 deduction.
- S.C. Code Ann. § 12-6-1171 · Military retirement income deduction; definitions; surviving spouse.
- S.C. Code Ann. § 12-6-1175 · Wages paid to unauthorized alien; business expense deduction disallowed.
- S.C. Code Ann. § 12-6-1190 · Cost recovery of retirement benefits from retirement systems maintained by the State or its political subdivisions.
- S.C. Code Ann. § 12-6-1200 · Exclusion from taxable income of amounts excluded from federal income tax by United States treaty.
- S.C. Code Ann. § 12-6-1210 · Deductions for capital expenses, depreciation, gains and losses; change in accounting method; certain elections for special tax treatment; provisions of federal law.
- S.C. Code Ann. § 12-6-1220 · Individual Development Account.
- S.C. Code Ann. § 12-6-1610 · Definitions.
- S.C. Code Ann. § 12-6-1620 · "Catastrophe Savings Account" defined; exemptions allowed; contributable amount; attachment and garnishment.
- S.C. Code Ann. § 12-6-1630 · Taxation of distributions or at death of account owner.
- S.C. Code Ann. § 12-6-1710 · Taxation of part-year resident.
- S.C. Code Ann. § 12-6-1720 · Taxable income of nonresident individual, trust, estate, or beneficiary; modifications, adjustments, and allocations.
- S.C. Code Ann. § 12-6-2210 · Taxation of business; determination whether entirely or partly transacted or conducted within State.
- S.C. Code Ann. § 12-6-2220 · Allocation of interest, dividends, rents and royalties, gains and losses, and income from personal services.
- S.C. Code Ann. § 12-6-2230 · Allocation of income not allocated under Section 12-6-2220.
- S.C. Code Ann. § 12-6-2240 · Apportionment of all income remaining after allocation.
- S.C. Code Ann. § 12-6-2252 · Allocation and apportionment of business income.
- S.C. Code Ann. § 12-6-2280 · Sales factor; definitions.
- S.C. Code Ann. § 12-6-2290 · Apportionment of remaining net income from principal profits or income derived from sources not otherwise described by this chapter.
- S.C. Code Ann. § 12-6-2295 · Items included and excluded from terms "sales" and "gross receipts".
- S.C. Code Ann. § 12-6-2300 · Apportionment of United States source income for business incorporated in foreign country.
- S.C. Code Ann. § 12-6-2310 · Income remaining after allocation for certain companies; factors to be used for apportionment.
- S.C. Code Ann. § 12-6-2320 · Allocation and apportionment of taxpayer's income when provisions unfairly represent taxpayer's business activity; agreement with taxpayer; provision for taxpayer constructing or operating qualified recycling facility.
- S.C. Code Ann. § 12-6-2810 · Deferral of taxes on income attributable to increase in gross income from foreign trading receipts.
- S.C. Code Ann. § 12-6-2820 · Date deferred payments are due and payable; payment of taxes at accelerated rate; effect of taxpayer's failure to pay interest.
- S.C. Code Ann. § 12-6-2830 · Inapplicability of time limitation on assessment and collection of taxes to taxes deferred.
- S.C. Code Ann. § 12-6-2840 · Effective date of article; inapplicability of article to domestic international sales corporations or foreign sales corporations.
- S.C. Code Ann. § 12-6-2850 · Definitions.
- S.C. Code Ann. § 12-6-3310 · Tax credits; timeframe for use; pass through and calculation of shareholder credit; limited liability companies.
- S.C. Code Ann. § 12-6-3320 · Applicability of federal provisions to all income tax credits available to corporation for state income tax purposes.
- S.C. Code Ann. § 12-6-3330 · Two wage earner credit for married individuals filing joint return; computation; definitions; when not allowed.
- S.C. Code Ann. § 12-6-3340 · Investment tax credit for purchase and installation of certain energy conservation and renewable energy production measures.
- S.C. Code Ann. § 12-6-3350 · Tax credit for State contractors subcontracting with socially and economically disadvantaged small business.
- S.C. Code Ann. § 12-6-3360 · Job tax credit.
- S.C. Code Ann. § 12-6-3362 · Small business jobs tax credit; alternate method.
- S.C. Code Ann. § 12-6-3367 · Moratorium on corporate income and insurance premium taxes for certain companies investing and creating jobs in State.
- S.C. Code Ann. § 12-6-3370 · Tax credits for construction, installation or restoration of water impoundments and water control structures.
- S.C. Code Ann. § 12-6-3375 · Tax credit for port cargo volume increase; application to council; definitions; excess credits; taxpayers without distribution centers in the State; failure to meet requirements.
- S.C. Code Ann. § 12-6-3376 · Income tax credit for plug-in hybrid vehicle.
- S.C. Code Ann. § 12-6-3377 · Hybrid, fuel cell, alternative fuel or lean burn motor vehicle tax credit.
- S.C. Code Ann. § 12-6-3378 · Tax credits for certain agribusinesses and service-related facilities.
- S.C. Code Ann. § 12-6-3380 · Tax credit for child and dependent care expenses.
- S.C. Code Ann. § 12-6-3381 · Premarital preparation course tax credit; form.
- S.C. Code Ann. § 12-6-3385 · Income tax credit for tuition; definitions.
- S.C. Code Ann. § 12-6-3390 · Credit for expenses paid to institution providing nursing facility level, in-home, or community care.
- S.C. Code Ann. § 12-6-3400 · Credit for income tax paid by South Carolina resident to another state.
- S.C. Code Ann. § 12-6-3410 · Corporate income tax credit for corporate headquarters.
- S.C. Code Ann. § 12-6-3415 · Tax credit for research and development expenditures.
- S.C. Code Ann. § 12-6-3420 · Tax credit for construction or improvement of infrastructure project.
- S.C. Code Ann. § 12-6-3430 · Tax credit for qualified investments in Palmetto Seed Capital Corporation or Palmetto Seed Capital Fund Limited Partnership.
- S.C. Code Ann. § 12-6-3440 · Tax credit for employee child care programs.
- S.C. Code Ann. § 12-6-3460 · Definitions.
- S.C. Code Ann. § 12-6-3465 · Recycling facility tax credits.
- S.C. Code Ann. § 12-6-3470 · Employer tax credit.
- S.C. Code Ann. § 12-6-3477 · Apprentice income tax credit.
- S.C. Code Ann. § 12-6-3480 · Tax credits.
- S.C. Code Ann. § 12-6-3500 · Retirement plan credits.