2021-08-112021-08-112021-06-22https://dc.statelibrary.sc.gov/handle/10827/38785The 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.application/pdfDocumentCopyright 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))Advisory opinions--South CarolinaSavings accounts--Taxation--South CarolinaText