GroundRules
S.C. Code Ann. § 16-3-1320: Payment of award as not constituting ordinary income for tax purposes.
Where this section sits in the code
- Title 16 - CRIMES AND OFFENSES
- CHAPTER 3 Offenses Against the Person
- ARTICLE 13 Compensation of Victims of Crime
An award made pursuant to this article shall not constitute a payment which is treated as ordinary income under either the provisions of Chapter 7 of Title 12 of the 1976 Code, or to the extent lawful, under the United States Internal Revenue Code.
Collected 2026-09-02T06:44:04Z. Source file · JSON