S.C. Code Regs. § § 117-755.1
Current through Register Vol. 48, 12, December 27, 2024
The tax credit granted in Code Section 12-6-3400 to a resident individual of South Carolina for taxes paid to another state subject to South Carolina income tax is granted to a resident individual of South Carolina for taxes paid to a political subdivision of a state and computed in the manner provided in Code Section 12-6-3400.
S.C. Code Regs. § 117-755.1