{"data":{"id":"us-sc/s.c.-code-ann.-12-6-4940","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-6-4940","heading":"Trust institutions maintaining common trust fund must make tax return; contents.","body":"Every trust institution maintaining a common trust fund shall make a return under oath for each taxable year. The return shall contain the items of gross income and the deductions allowed by law, the names and addresses of the participants, and the proportionate share of taxable income for each participant.","path":["Title 12 - TAXATION","CHAPTER 6 South Carolina Income Tax Act","ARTICLE 37 Tax Returns"],"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":"db48e47c267d4ae01a8324ba6fed1d733eb7d1a4fa246b149814907e5afc31de","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-6-4930","next":"us-sc/s.c.-code-ann.-12-6-4950"},"notice":"GroundRules: Original legal text. Not legal advice."}