South Carolina Code of Laws
Chapter 16 - Estate Tax
Section 12-16-1950. Department to provide blanks, books, and forms; notice to probate judges regarding their use.

The department shall prescribe all forms, books, and blanks for the use of the probate judges necessary for the administration of this chapter, which must be provided at the expense of the several counties, and the department shall mail notice to the probate judge of each form, book, or blank required to be used thirty days before the use thereof is required.
HISTORY: 1987 Act No. 70, Section 1; 1988 Act No. 463, Section 16.

Structure South Carolina Code of Laws

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.