SC private letter ruling #22-1

Authors
South Carolina Department of Revenue
Keywords
Advisory opinions--South Carolina , Taxation--South Carolina
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set forth, and is binding on agency personnel only with respect to the person to whom it was issued and only until superseded or modified by a change in statute, regulation, court decision, or another Departmental advisory opinion, providing the representations made in the request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.
Description
URI
https://dc.statelibrary.sc.gov/handle/10827/44427
Collections
SC Private Letter Rulings
Thumbnail Image
Files
DOR_Private_Letter_Ruling_22-1.pdf (174.83 KB)
Issue Date
2022-04-07
Contributor
Date Accessioned
2022-06-08T19:41:37Z
Date Available
2022-06-08T19:41:37Z
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
This South Carolina State Document was either saved from a document available publicly online in PDF format or converted to PDF using Adobe Acrobat DC.