South Carolina Code of Regulations
Chapter 117 - DEPARTMENT OF REVENUE
Article 12 - INCOME TAX
Subarticle 37 - TAX RETURNS
Section 117-870.2 - Reporting Final Income When Planning to Cease Doing Business in State
Universal Citation: SC Code Regs 117-870.2
Current through Register Vol. 48, No. 3, March 22, 2024
A taxpayer planning to cease doing business in this State by the incorporation of an existing business or, in the case of a corporate taxpayer other than a subsidiary corporation, by the dissolution or surrender of its Charter, shall report all items of income as described in Regulation 117-670.
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