South Carolina § 12-4-360 Verification by department to retirement systems of information on individual income tax returns.

South Carolina Statutes

§ 12-4-360 — Verification by department to retirement systems of information on individual income tax returns.

South Carolina § 12-4-360

Title 12TAXATION

Ch. 4THE SOUTH CAROLINA DEPARTMENT OF REVENUE

This text of South Carolina § 12-4-360 (Verification by department to retirement systems of information on individual income tax returns.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.C. Code Ann. § 12-4-360 (2026).

Text

The department, when requested by the Retirement Systems Division of the Public Employee Benefit Authority, shall verify information contained on individual income tax returns to assist the retirement systems in ascertaining if an individual receiving disability benefits has gainful employment for which he is receiving compensation. The retirement systems shall furnish the department information it requests to verify the information.

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The department, when requested by the Retirement Systems Division of the Public Employee Benefit Authority, shall verify information contained on individual income tax returns to assist the retirement systems in ascertaining if an individual receiving disability benefits has gainful employment for which he is receiving compensation. The retirement systems shall furnish the department information it requests to verify the information.

Legislative History

HISTORY: Added as SECTION 12-3-280, 1991 Act No. 171, Part II, SECTION 43A; Redesignated as SECTION 12-4-360 by 1991 Act No. 171, Part II, SECTION 43C. Code Commissioner's Note At the direction of the Code Commissioner, references in this section to the offices of the former State Budget and Control Board, Office of the Governor, or other agencies, were changed to reflect the transfer of them to the Department of Administration or other entities, pursuant to the directive of the South Carolina Restructuring Act, 2014 Act No. 121, SECTION 5(D)(1).