{"data":{"id":"us-sc/s.c.-code-ann.-12-6-2840","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-6-2840","heading":"Effective date of article; inapplicability of article to domestic international sales corporations or foreign sales corporations.","body":"This article:\n(1) is effective for taxable years beginning after December 31, 1985; and\n(2) does not apply to taxpayers who form domestic international sales corporations or foreign sales corporations pursuant to the Internal Revenue Code.","path":["Title 12 - TAXATION","CHAPTER 6 South Carolina Income Tax Act","ARTICLE 21 Foreign Trade Receipts"],"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":"44816a1a290a7d604d2b4183ad22903b51784ce0f96b1a2a13b5b6b959e511de","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-6-2830","next":"us-sc/s.c.-code-ann.-12-6-2850"},"notice":"GroundRules: Original legal text. Not legal advice."}