South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 9-15-20: Payments for annuity contracts considered income.

Where this section sits in the code

Title 9 - RETIREMENT SYSTEMS
CHAPTER 15 Annuity Contracts for Employees of Schools and Educational Institutions

The amounts so paid for any such contract shall be considered as payment of salary to such employee for purposes of the Teachers' Retirement System, State aid, Social Security, State income taxes and other State purposes.

Collected 2026-09-02T06:30:09Z. Source file · JSON

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