South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-6-630: Taxation of entities not specified or excluded.

Where this section sits in the code

Title 12 - TAXATION
CHAPTER 6 South Carolina Income Tax Act
ARTICLE 5 Tax Rates and Imposition

Entities, other than those specified in Sections 12-6-560 through 12-6-620 and those specifically excluded from income taxation under Section 12-6-550, are taxed as provided in the Internal Revenue Code with the modifications provided in Article 9 of this chapter and subject to allocation and apportionment as provided in Article 17 of this chapter.

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

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