S.C. Code § 12-6-1200

Current through 2024 Act No. 225.

Section 12-6-1200 - Exclusion from taxable income of amounts excluded from federal income tax by United States treaty

South Carolina taxable income does not include amounts excluded from federal income tax by reason of a treaty of the United States.

S.C. Code § 12-6-1200

1995 Act No. 76, Section 1.