S.C. Code § 12-6-1610

Current through 2024 Act No. 225.

Section 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).

S.C. Code § 12-6-1610

2007 Act No. 78, Section 2, eff 6/11/2007, applicable to taxable years beginning after December 31, 2006.