South Carolina Code of Laws
Chapter 16 - Estate Tax
Section 12-16-10. Short title.

South Carolina Code of Laws

Title 12 - Taxation

Chapter 16 - Estate Tax

Section 12-16-10. Short title.

Section 12-16-20. Definitions.

Section 12-16-30. Presumption of residency at death.

Section 12-16-210. Short title of article.

Section 12-16-220. Construction and purpose.

Section 12-16-230. Arbitration of conflicting state claims regarding domicile.

Section 12-16-240. Arbitration hearings.

Section 12-16-250. Powers of arbitration board; judicial sanctions for failure to obey subpoena.

Section 12-16-260. Determination of domicile.

Section 12-16-270. Board's authority over questions arising in arbitration proceedings.

Section 12-16-280. Filing requirements.

Section 12-16-290. Interest or penalties for nonpayment of death taxes.

Section 12-16-300. Compromise.

Section 12-16-310. Compensation and expenses of board members and employees.

Section 12-16-320. Applicability of article.

Section 12-16-510. Estates of residents.

Section 12-16-520. Estates of nonresidents.

Section 12-16-530. Estates of aliens.

Section 12-16-710. Definitions.

Section 12-16-720. Imposition of tax.

Section 12-16-730. Payment of tax.

Section 12-16-740. Amended returns; underpayment of tax.

Section 12-16-910. Tax treatment of certain farm or business realty; filing requirements; additional tax upon disposition or discontinuance of qualified uses of property.

Section 12-16-920. Qualified heir's liability for additional tax; lien reflecting adjusted tax difference.

Section 12-16-930. Notification as to any disposition of property or change in property use; time frames for assessment and payment of additional tax.

Section 12-16-1110. When tax is due; extensions; filing requirements; interest.

Section 12-16-1120. Amended return; assessment of deficiency; limitations period.

Section 12-16-1140. Extensions of time for payment of tax.

Section 12-16-1150. Personal representative's liability for payment of tax.

Section 12-16-1160. Payment of tax owed by estate of nonresident.

Section 12-16-1170. Showing and appraisal of property.

Section 12-16-1180. Production of documents and other information.

Section 12-16-1190. Attachment incident to neglect or disobedience of summons.

Section 12-16-1200. Mandamus to compel appearance or production of documents.

Section 12-16-1210. Tax on transfer of in-state stocks or obligations by foreign executor, administrator or trustee.

Section 12-16-1220. Information to be furnished by probate judge.

Section 12-16-1370. Receipts.

Section 12-16-1510. Lien for unpaid taxes; certificate of release from lien.

Section 12-16-1710. Sale of real estate for payment of tax authorized.

Section 12-16-1720. Notice to and appearance of department in judicial proceedings.

Section 12-16-1730. Payment of judgment for taxes and remittance to State Treasurer; executions.

Section 12-16-1910. Effect of disclaimer of property interest.

Section 12-16-1950. Department to provide blanks, books, and forms; notice to probate judges regarding their use.