Computation of gross, adjusted gross, and taxable income of nonresident individual, trust, and estate.
S.C. Code Ann. § 12-6-620
in effectA nonresident individual, nonresident trust, and nonresident estate's South Carolina gross income, adjusted gross income, and taxable income is computed as provided in Section 12-6-1720.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c006.phpFetched: 10/17/2026
