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SC private letter ruling #19-1
South Carolina Department of Revenue
South Carolina Department of Revenue
Abstract
A Private Letter Ruling is an advisory opinion issued to a specific taxpayer by the Department to apply principles of law to a specific set of facts or a particular tax situation. It is the Department’s opinion limited to the specific facts set forth, and is binding on agency personnel only with respect to the person to whom it was issued and only until superseded or modified by a change in statute, regulation, court decision, or another Departmental advisory opinion, providing the representations made in the request reflect an accurate statement of the material facts and the transaction was carried out as proposed.
Issue Date
2019-06-13
Keywords
Advisory opinions--South Carolina, Taxation--South Carolina
Type
Text
Rights
Copyright status undetermined. For more information contact, South Carolina State Library, 1500 Senate Street, Columbia, South Carolina 29201.
Digitization Specifications
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