South Carolina Code of Regulations
Chapter 117 - DEPARTMENT OF REVENUE
Article 12 - INCOME TAX
Subarticle 9 - TAXABLE INCOME CALCULATION
Section 117-620.1 - Legal Residence When Domiciled in a Foreign Country
Universal Citation: SC Code Regs 117-620.1
Current through Register Vol. 48, No. 3, March 22, 2024
Where it can be shown that an individual has become domiciled in a foreign country and, therefore, no longer a resident of this state and has severed all connections with this state and has clearly shown his or her intention to reside abroad permanently with no intention of returning to South Carolina, such individual is not subject to the income tax laws of this state.
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