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dc.creatorSouth Carolina Department of Revenue
dc.date.accessioned2020-09-15T13:50:35Z
dc.date.available2020-09-15T13:50:35Z
dc.date.issued2020-07-10
dc.identifier.urihttps://dc.statelibrary.sc.gov/handle/10827/34771
dc.description.abstractA 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set forth, and is binding on agency personnel only with respect to the person to whom it was issued and only until superseded or modified by a change in statute, regulation, court decision, or another Departmental advisory opinion, providing the representations made in the request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.
dc.formatapplication/pdf
dc.format.mediumDocument
dc.languageEnglish
dc.publisherSouth Carolina State Library
dc.relation.ispartofSouth Carolina State Documents Depository
dc.rightsCopyright 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))
dc.subjectAdvisory opinions--South Carolina
dc.subjectTaxation--South Carolina
dc.titleSC private letter ruling #20-5
dc.typeText
sd.specificationsSouth Carolina State Document was either saved from a document available publicly online in PDF format or converted to PDF using Adobe Acrobat DC.


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