SC revenue ruling 21-3

South Carolina Department of Revenue

File:DOR_Revenue_Ruling_21-3.pdf

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Author

South Carolina Department of Revenue

Subject

South Carolina Department of Revenue--Periodicals; Advisory opinions--South Carolina; Husband and wife--Taxation--South Carolina

The purpose of this advisory opinion is to provide guidance to individuals on permitted filing statuses in light of the 2019 South Carolina Supreme Court decision to abolish the ability of couples to enter into common-law marriages.

URI

https://dc.statelibrary.sc.gov/handle/10827/36884

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SC Revenue Rulings

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Date

2021-02-01

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Date Accessioned	2021-04-20T16:28:19Z
Date Available	2021-04-20T16:28:19Z
Item Format	application/pdf
Media Type	Document
Item Language	English
Publisher	South Carolina State Library
Digital Collection	South Carolina State Documents Depository
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))
Type	Text
Digitization Specifications	South Carolina State Document was either saved from a document available publicly online in PDF format or converted to PDF using Adobe Acrobat DC.