April 1, 1991

Opinion concerning whether security officers employed by and on the payroll of the Richland County Sheriff’s Department are eligible to exclude $5.00 per duty day from their South Carolina Personal Income Tax return for subsistence allowance, pursuant to South Carolina Code Ann. Sections 23-1-30 and 23-1-40 (1976, as amended).

Requested by: The Honorable Allen F. Sloan, Sheriff, Richland County

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