0401. INDIVIDUAL INCOME TAX:
Revenue collected from individuals that are subject to the income tax laws of South Carolina.
Section 12-27-210, 1976 Code.
0402. CORPORATION INCOME TAX:
Revenue collected from corporations that are subject to the income tax laws of South Carolina.
Section 12-7-230, 1976 Code.
0403. CORPORATION INCOME TAX - TEXTILES:
Revenue collected from textile corporations that are subject to the income tax laws of South
Carolina.
0404. EMPLOYER WITHHOLDING - INCOME TAX:
Tax withheld from employee's wages on a quarterly and annual basis and remitted to the
Department of Revenue to be held until the employee files his return and claims the
credit for the tax against the liability reflected on his return. Chapter 12-9 (Article 5) of the 1976
Code.