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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-8-510: Parties subject to withholding laws.

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Where this section sits in the code
  1. Title 12 - TAXATION
  2. CHAPTER 8 Income Tax Withholding
  3. ARTICLE 5 Withholding Required

A person located, doing business, or having gross income in this State and an employer having an employee earning income within this State are subject to the withholding laws provided in this chapter.

Collected 2026-09-02T06:34:59Z. Source file · JSON

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