Computation of gross, adjusted gross, and taxable income of nonresident individual, trust, and estate.

  1. Law
  2. South Carolina Code of Laws
  3. Taxation
  4. South Carolina Income Tax Act
  5. Computation of gross, adjusted gross, and taxable income of nonresident individual, trust, and estate.

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A nonresident individual, nonresident trust, and nonresident estate's South Carolina gross income, adjusted gross income, and taxable income is computed as provided in Section 12-6-1720.

HISTORY: 1995 Act No. 76, Section 1.


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