S.C. Code § 12-6-535

Current through 2024 Act No. 225.

Section 12-6-535 - Small business trust taxed at highest rate

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.

S.C. Code § 12-6-535

2003 Act No. 69, Section 3.R, eff 6/18/2003.