SC private letter ruling #19-1

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set forth, and is binding on agency personnel only with respect to the person to whom it was issued and only until superseded or modified by a change in statute, regulation, court decision, or another Departmental advisory opinion, providing the representations made in the request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.
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Issue Date
2019-06-13
Contributor
Date Accessioned
2019-07-23T18:31:00Z
Date Available
2019-07-23T18:31:00Z
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 undetermined. For more information contact, South Carolina State Library, 1500 Senate Street, Columbia, South Carolina 29201.
Type
Text
Digital Collection
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.