South Carolina Statutes
§ 12-20-10 — Definitions.
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.
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Legislative History
HISTORY: 1995 Act No. 76, SECTION 3.
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