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Use this screen to complete Form SC I-335, Active Trade or Business Income Reduced Rate Computation. The reduced income tax rate applicable to active trade SECTION 12-6-10. Short title. This chapter may be cited as the "South Carolina Income Tax Act". HISTORY: 1995 Act No. 76, Section 1. SECTION 12-6-20. Deductions – The North Carolina General Assembly enacted legislation that provided a payment of $335 to individuals who were.2014 SC - South Carolina Tax Forms ; Form I-290X, Amended Nonresident Real Estate Withholding, 05/30/2013 ; Form I-295, Seller's Affidavit -- Nonresident Seller New Search: (Use of stop words in a search will not produce desired results.) (For help with formatting search criteria, click here.).