S.C. Code Regs. § § 117-870.2

Current through Register Vol. 48, No. 11, November 22, 2024

Section 117-870.2 - Reporting Final Income When Planning to Cease Doing Business in State

A taxpayer planning to cease doing business in this State by the incorporation of an existing business or, in the case of a corporate taxpayer other than a subsidiary corporation, by the dissolution or surrender of its Charter, shall report all items of income as described in Regulation 117-670.

S.C. Code Regs. § 117-870.2

Added by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.