Loading...
SC revenue procedure #21-15
South Carolina Department of Revenue
South Carolina Department of Revenue
Issue Date
2021-06-02
Type
Text
Keywords
Advisory opinions--South Carolina, Income tax--South Carolina, Retirement income--Taxation--South Carolina
Abstract
The purpose of this Information Letter is to inform individual taxpayers who are in the process of
filing their original or amended South Carolina individual income tax returns for tax year 2020
of South Carolina’s retroactive adoption of Section 2202 of the federal Coronavirus Aid, Relief,
and Economic Security Act (CARES Act).
Rights
Copyright status determined to be in the public domain on April 27, 2020 by United States Supreme Court ruling (Georgia et al., Petitioners v. Public.Resource.Org, Inc. : 590 U.S.__(2020))