FEB 11, 1986

Concerning whether Probation and Parole Agents are eligible to exclude $5.00 per duty day from their South Carolina Personal Income Tax return for subsistence allowance, pursuant to § 23-1-30 and 23-1-40 of the Code of Laws of South Carolina (1976 as amended).

Requested by: George W. Chiles, Deputy Executive Director, South Carolina Department of Parole and Community Corrections

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