{"data":{"id":"us-sc/s.c.-code-ann.-12-8-510","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-8-510","heading":"Parties subject to withholding laws.","body":"A person located, doing business, or having gross income in this State and an employer having an employee earning income within this State are subject to the withholding laws provided in this chapter.","path":["Title 12 - TAXATION","CHAPTER 8 Income Tax Withholding","ARTICLE 5 Withholding Required"],"source_url":"https://www.scstatehouse.gov/code/t12c008.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:34:59Z","sha256":"ec0a04e09729d555d13733c6d29c12c6b4dabac50fa84a01a45fa96d3a67b77f","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-8-10","next":"us-sc/s.c.-code-ann.-12-8-520"},"notice":"GroundRules: Original legal text. Not legal advice."}