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South Carolina · Through 2025 Session of the General Assembly

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

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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

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.

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

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