S.C. Code Regs. § § 47-4

Current through Register Vol. 48, No. 11, November 22, 2024

Section 47-4 - Employer Legal Entity Classification

For the purposes of assigning a legal entity classification to an employing unit, the Department will follow the legal entity classification assigned to the employing unit by the Internal Revenue Service. In the event the employing unit has not been formally notified by the Internal Revenue Service of its legal entity classification, the Department will assign a legal entity classification to the employing unit based on the characteristics of the employing unit.

S.C. Code Regs. § 47-4

Added by State Register Volume 35, Issue No. 6, eff June 24, 2011.