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    SC private letter ruling #22-1

    • File:DOR_Private_Letter_Ruling_22-1.pdf
      Description:PDF file
      MIME type:application/pdf
      File Size:174.8Kb
    Author
    South Carolina Department of Revenue
    Subject
    Advisory opinions--South Carolina; Taxation--South Carolina
    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set forth, and is binding on agency personnel only with respect to the person to whom it was issued and only until superseded or modified by a change in statute, regulation, court decision, or another Departmental advisory opinion, providing the representations made in the request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.
    URI
    https://dc.statelibrary.sc.gov/handle/10827/44427
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    Date
    2022-04-07
    Metadata
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    Date Accessioned2022-06-08T19:41:37Z
    Date Available2022-06-08T19:41:37Z
    Item Formatapplication/pdf
    Media TypeDocument
    Item LanguageEnglish
    PublisherSouth Carolina State Library
    Digital CollectionSouth Carolina State Documents Depository
    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))
    TypeText
    Digitization SpecificationsThis South 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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