South Carolina Code 12-8-10. Definitions
(1) "Person" includes an individual, trust, estate, partnership, receiver, association, company, corporation, or any other entity including the United States, a state, a political subdivision or agency of the United States or any state, and a municipality located in this State.
Terms Used In South Carolina Code 12-8-10
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Employee: includes a resident individual receiving wages, as defined in § 12-8-520(D), for services regardless of where the services are rendered and nonresident individual receiving wages, as defined in § 12-8-520(D), for services rendered in this State. See South Carolina Code 12-8-10
- individual: means a human being. See South Carolina Code 12-2-20
- Internal Revenue Code: means the Internal Revenue Code as defined in § 12-6-40(A). See South Carolina Code 12-8-10
- Nonresident: means an individual domiciled outside this State and an entity whose principal place of business is outside of this State. See South Carolina Code 12-8-10
- Person: includes an individual, trust, estate, partnership, receiver, association, company, corporation, or any other entity including the United States, a state, a political subdivision or agency of the United States or any state, and a municipality located in this State. See South Carolina Code 12-8-10
(2) "Withholding agent" means a person required to withhold income taxes under the provisions of this chapter.
(3) "Employee" includes a resident individual receiving wages, as defined in § 12-8-520(D), for services regardless of where the services are rendered and nonresident individual receiving wages, as defined in § 12-8-520(D), for services rendered in this State.
(4) "Employer" means the person for whom an individual performs or performed a service, of whatever nature, as the employee of the person.
(5) "Nonresident" means an individual domiciled outside this State and an entity whose principal place of business is outside of this State. For corporations, principal place of business is defined in § 12-6-30(9). This definition does not apply to § 12-8-580.
(6) "Internal Revenue Code" means the Internal Revenue Code as defined in § 12-6-40(A).
(7) All definitions provided in Chapter 6 of this title are applicable for purposes of this chapter unless otherwise provided or required by the context.