South Carolina Code 12-8-510. Parties subject to withholding laws
Current as of: 2023 | Check for updates
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Terms Used In South Carolina Code 12-8-510
- 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
- Employer: means the person for whom an individual performs or performed a service, of whatever nature, as the employee of the person. 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
A person located, doing business, or having gross income in this State and an employer having an employee earning income within this State are subject to the withholding laws provided in this chapter.