South Carolina Statutes
§ 12-6-1610 — Definitions.
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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South Carolina § 12-6-1610 (Definitions.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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.