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South Carolina · Through 2025 Session of the General Assembly

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

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Where this section sits in the code
  1. Title 12 - TAXATION
  2. CHAPTER 6 South Carolina Income Tax Act
  3. ARTICLE 5 Tax Rates and Imposition

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.

Collected 2026-09-02T06:34:54Z. Source file · JSON

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