{"data":{"id":"us-sc/s.c.-code-ann.-12-20-10","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-20-10","heading":"Definitions.","body":"For the purposes of this chapter:\n(1) \"Department\" means the South Carolina Department of Revenue.\n(2) \"Taxable year\" means the calendar year or the fiscal year used in computing taxable income under Chapter 6 of this title.\n(3) \"Domestic corporation\" means a corporation incorporated under the laws of this State.\n(4) \"Foreign corporation\" means a corporation not incorporated under the laws of this State.","path":["Title 12 - TAXATION","CHAPTER 20 Corporation License Fees"],"source_url":"https://www.scstatehouse.gov/code/t12c020.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:35:34Z","sha256":"1cc38dbd11559239b34f8131341324b834342f90204f443ee926324ebe278d33","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-16-1950","next":"us-sc/s.c.-code-ann.-12-20-20"},"notice":"GroundRules: Original legal text. Not legal advice."}