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  1. LII
  2. State Regulations
  3. South Carolina Code of Regulations
  4. S.C. Code Regs. ch. 117 - DEPARTMENT OF REVENUE
  5. Article 12 - INCOME TAX
  6. Subarticle 9 - TAXABLE INCOME CALCULATION

Subarticle 9 - TAXABLE INCOME CALCULATION

  • State Regulations
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  1. § 117-620 - This regulation contains general rules in determining legal residency
  2. § 117-620.1 - Legal Residence When Domiciled in a Foreign Country
  3. § 117-640 - This regulation concerns the taxable income calculation of military personnel, military retirees, and their families
  4. § 117-640.1 - Military Pay, Non-Service Income, and Income Earned by Military Spouses
  5. § 117-640.2 - Legal Residence When Military Personnel is Domiciled in a Foreign Country
  6. § 117-640.3 - National Guard or Reserve Pension or Retirement Income
  7. § 117-670 - Reporting Final Income When Planning to Cease Doing Business in State

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.


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State Regulations Toolbox

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