{"data":{"id":"us-sc/s.c.-code-ann.-12-6-10","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-6-10","heading":"Short title.","body":"This chapter may be cited as the \"South Carolina Income Tax Act\".","path":["Title 12 - TAXATION","CHAPTER 6 South Carolina Income Tax Act","ARTICLE 1 Adoption of Internal Revenue Code—Definitions"],"source_url":"https://www.scstatehouse.gov/code/t12c006.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:34:54Z","sha256":"183b366fbb8e3dd7d967a04cb08918f2dbe0360e2271a5b73267c1e2bc48687a","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-4-750","next":"us-sc/s.c.-code-ann.-12-6-20"},"notice":"GroundRules: Original legal text. Not legal advice."}