![]() ![]() "Nonresident partner" means a partner other than a resident partner. ![]() (7) "Resident partner" means a partner who is a resident individual, resident estate, resident trust, or resident corporation or resident partnership during the taxable year. "Nonresident beneficiary" means a beneficiary other than a resident beneficiary. (6) "Resident beneficiary" means a beneficiary of an estate or trust who is a resident individual, resident estate, resident trust, resident partnership, or resident corporation. "Nonresident trust" is a trust other than a resident trust. (5) "Resident trust" means a trust administered in this State. "Nonresident estate" means an estate other than a resident estate. (4) "Resident estate" means the estate of a decedent who was domiciled in this State at death. (3) "Part-year resident" means an individual who is a resident individual for only a portion of the tax year. A "nonresident individual" means an individual other than a resident individual or a part-year resident. (2) "Resident individual" means an individual domiciled in this State. (1) "Taxpayer" includes an individual, trust, estate, partnership, association, company, corporation, or any other entity subject to the tax imposed by this chapter or required to file a return. These rules and regulations have the force of law.Īs used in this chapter, the following words have the meaning provided unless otherwise required by the context: The department shall make and publish rules and regulations, not inconsistent with this chapter, necessary to enforce its provisions. The department shall administer and enforce the taxes imposed by this chapter. Administration and enforcement of chapter. This chapter may be cited as the "South Carolina Income Tax Act". Adoption of Internal Revenue Code-Definitions
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