Form Instruction 1099-A & 1099-C for North Charleston South Carolina 2021-2025

Form Instruction 1099-A & 1099-C for North Charleston South Carolina: What You Should Know

C-269.11 “Person” defined. A person means any individual, partnership, limited liability company, association, firm, corporation, trust, estate, trust within the commonwealth, estate of a deceased individual, or corporation, or any entity which acts as a representative of the foregoing. C-269.12 “Taxpayer” defined. When used in this Code of Laws, the term “taxpayer” shall include any individual, partnership, limited liability company, or other legal entity which the department of revenue has designated as a recipient of a tax return or other documentation by the agency. C-269.14 “State” defined. The words “State of South Carolina” shall mean the State of South Carolina and any other state as may be designated by the Department of Revenue. C-269.16 “Department of Revenue” defined. For purposes of this Code of Laws, the word “Department” shall mean the Department of Revenue appointed by the Governor in accordance with the provisions of Section 6-18.

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