The department may require any personal representative to show the property of the decedent to the department or its representative upon demand and may employ a suitable person to appraise the property. The personal representative shall make and subscribe his oath that the property shown on the inventory and appraisal filed by him in the probate court includes all the property, both real and personal, of the decedent that has come to his knowledge or into his possession. The appraiser shall prepare an inventory of the property, shall appraise it at its fair market value at the time of the decedent's death, and shall return the inventory and appraisal to the department.
HISTORY: 1987 Act No. 70, Section 1.
Structure South Carolina Code of Laws
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 12-16-1110. 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 12-16-1220. Information to be furnished by probate judge.
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.