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SC revenue ruling #21-11
South Carolina Department of Revenue
South Carolina Department of Revenue
Abstract
The purpose of this advisory opinion is to remind individual taxpayers of the tax deduction available for establishing a catastrophe savings account and the tax consequences of withdrawals.
Issue Date
2021-06-22
Keywords
Advisory opinions--South Carolina, Savings accounts--Taxation--South Carolina
Type
Text
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))
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.