South Carolina § 12-20-10 Definitions.

South Carolina Statutes

§ 12-20-10 — Definitions.

South Carolina § 12-20-10

Title 12TAXATION

Ch. 20CORPORATION LICENSE FEES

This text of South Carolina § 12-20-10 (Definitions.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.C. Code Ann. § 12-20-10 (2026).

Text

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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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.