S.C. Code Regs. 117-755.1. Credit for Taxes Paid to a Political Subdivision of a State

The tax credit granted in Code Section 12-6-3400 to a resident individual of South Carolina for taxes paid to another state subject to South Carolina income tax is granted to a resident individual of South Carolina for taxes paid to a political subdivision of a state and computed in the manner provided in Code Section 12-6-3400.