For the purposes of this chapter: (1) "Department" means the South Carolina Department of Revenue. (2) "Taxable year" means the calendar year or the fiscal year used in computing taxable income under Chapter 6 of this title. (3) "Domestic corporation" means a corporation incorporated under the laws of this State. (4) "Foreign corporation" means a corporation not incorporated under the laws of this State.
‹ Prev All South Carolina sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.