South Carolina Statutes

Code Section
12-6-510, et seq.

Who is Required to File
Individuals, estates, and trusts; Partnerships are not subject to tax; Part-year and nonresidents are subject to special tax

Rate
First $2,460, 2.5%; Next $2,460, 3%; Next $2,460, 4%; Next $2,460, 5%; Next $2,460, 6%; Over $12,300, 7%

Federal Income Tax Deduction
No

Federal Income used as Basis
Yes


Inside South Carolina Statutes