{"data":{"id":"us-sc/s.c.-code-ann.-12-6-620","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-6-620","heading":"Computation of gross, adjusted gross, and taxable income of nonresident individual, trust, and estate.","body":"A nonresident individual, nonresident trust, and nonresident estate's South Carolina gross income, adjusted gross income, and taxable income is computed as provided in Section 12-6-1720.","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":"be914920fbfc4590e88d1939262db34a1f3ebf1857fa75d12f98860e28c42cd9","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-6-610","next":"us-sc/s.c.-code-ann.-12-6-630"},"notice":"GroundRules: Original legal text. Not legal advice."}