South Carolina Statutes
§ 12-6-1610 — Definitions.
South Carolina § 12-6-1610
This text of South Carolina § 12-6-1610 (Definitions.) 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. § 12-6-1610 (2026).
Text
As used in this article:
(1)"Qualified catastrophe expenses" mean expenses paid or incurred by reason of a major disaster that has been declared by the Governor to be an emergency by executive order.
(2)"Qualified deductible" means the deductible for the individual's homeowner's policy for a taxpayer's legal residence.
(3)"Legal residence" means the taxpayer's legal residence pursuant to Section 12-43-220(c).
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Legislative History
HISTORY: 2007 Act No. 78, SECTION 2, eff June 11, 2007, applicable to taxable years beginning after December 31, 2006.
Nearby Sections
15
§ 12-6-10
Short title.§ 12-6-1110
Modifications of gross, adjusted gross, and taxable income calculated under Internal Revenue Code.§ 12-6-1120
Gross income; computation; modifications.§ 12-6-1130
Taxable income; computation; modifications.§ 12-6-1140
Deductions from individual taxable income.§ 12-6-1160
Dependent deduction for resident individual.§ 12-6-1170
Retirement income deduction from taxable income for individual; Section 12-6-1171 deduction.§ 12-6-1200
Exclusion from taxable income of amounts excluded from federal income tax by United States treaty.§ 12-6-1220
Individual Development Account.§ 12-6-1610
Definitions.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-6-1610, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/6/12-6-1610.