South Carolina Code 12-6-1610. Definitions
Current as of: 2023 | Check for updates
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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.
Terms Used In South Carolina Code 12-6-1610
- individual: means a human being. See South Carolina Code 12-2-20
- Legal residence: means the taxpayer's legal residence pursuant to § 12-43-220(c). See South Carolina Code 12-6-1610
- Taxpayer: includes an individual, trust, estate, partnership, association, company, corporation, or any other entity subject to the tax imposed by this chapter or required to file a return. See South Carolina Code 12-6-30
(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 § 12-43-220(c).