{"data":{"id":"us-sc/s.c.-code-ann.-12-6-535","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-6-535","heading":"Small business trust taxed at highest rate.","body":"For purposes of Internal Revenue Code Section 641(c), an electing small business trust is taxed at the highest rate provided in Section 12-6-510.","path":["Title 12 - TAXATION","CHAPTER 6 South Carolina Income Tax Act","ARTICLE 5 Tax Rates and Imposition"],"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":"56c3bc7fb63dc03d12c0fb12aacf34abe6785c74104b32429026c125043f09dc","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-6-530","next":"us-sc/s.c.-code-ann.-12-6-540"},"notice":"GroundRules: Original legal text. Not legal advice."}