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2021 South Carolina Code of Laws
Title 9 - Retirement Systems
Chapter 15 - Annuity Contracts For Employees Of Schools And Educational Institutions
Section 9-15-20. Payments for annuity contracts considered income.
Universal Citation:
SC Code § 9-15-20 (2021)
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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.
HISTORY: 1962 Code Section 61-442; 1972 (57) 2399.
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