755.2 Tax Credit to Residents of this State Upon Income from a Partnership Taxed in

Another State. Where an individual resident of this State is a partner of a partnership rendering personal services in South Carolina and another State, the distributive share of the partnership income received by the resident partner is taxable in this State. The resident partner is allowed the tax credit provided in Section 12–6–3400. HISTORY: Added by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003. SUBARTICLE 37 TAX RETURNS