Chapter 6 - SOUTH CAROLINA INCOME TAX ACT
- Article 1 - ADOPTION OF INTERNAL REVENUE CODE-DEFINITIONS (§§ 12-6-10 — 12-6-60)
- Article 5 - TAX RATES AND IMPOSITION (§§ 12-6-510 — 12-6-640)
- Article 9 - TAXABLE INCOME CALCULATION (§§ 12-6-1110 — 12-6-1220)
- Article 11 - CATASTROPHE SAVINGS ACCOUNT (§§ 12-6-1610 — 12-6-1630)
- Article 13 - NONRESIDENT AND PART-YEAR RESIDENT INDIVIDUALS (§§ 12-6-1710 — 12-6-1720)
- Article 17 - ALLOCATION AND APPORTIONMENT (§§ 12-6-2210 — 12-6-2320)
- Article 21 - FOREIGN TRADE RECEIPTS (§§ 12-6-2810 — 12-6-2850)
- Article 25 - CREDITS (§§ 12-6-3310 — 12-6-3800)
- Article 29 - ESTIMATED TAX PAYMENTS (§§ 12-6-3910 — 12-6-3930)
- Article 33 - TAX YEARS, ACCOUNTING METHODS, AND "S" CORPORATION ELECTIONS (§§ 12-6-4410 — 12-6-4430)
- Article 37 - TAX RETURNS (§§ 12-6-4910 — 12-6-5095)
- Article 41 - MISCELLANEOUS PROVISIONS (§§ 12-6-5510 — 12-6-5600)