{"data":{"id":"us-sc/s.c.-code-ann.-12-6-5095","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-6-5095","heading":"Rounding to nearest whole dollar on tax returns.","body":"For purposes of a return filed pursuant to this chapter, all amounts may be rounded by the department or the taxpayer to the nearest whole dollar. An amount of fifty cents or more may be rounded to the next dollar. An amount of less than fifty cents may be eliminated.","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":"0944bc9787941755a1f3026f7b93e95498a8f03b7e2b6bde66554f268e4252b9","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-6-5060","next":"us-sc/s.c.-code-ann.-12-6-5510"},"notice":"GroundRules: Original legal text. Not legal advice."}