South Carolina Code § 12-6-2240

Apportionment of all income remaining after allocation.
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All income remaining after allocation pursuant to Sections 12-6-2220 and 12-6-2230 is apportioned in accordance with Section 12-6-2252, or one of the special apportionment formulas provided in Sections 12-6-2290 through 12-6-2310.
Editor's Note
2007 Act No. 110, SECTION 55.E and 2007 Act No. 116, SECTION 60.B provide as follows:
"This section takes effect for tax years after 2010."

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