South Carolina Code of Laws
Title 12 - Taxation
Chapter 16 - Estate Tax

Section 12-16-10. Short title. - This chapter may be cited as the "South Carolina Estate...

Section 12-16-20. Definitions. - As used in this chapter, unless the context clearly shows...

Section 12-16-30. Presumption of residency at death. - For the purposes of this chapter, every person is presumed...

Section 12-16-210. Short title of article. - This article may be cited as the "Uniform Act on...

Section 12-16-220. Construction and purpose. - This article must be interpreted and construed to effectuate its...

Section 12-16-230. Arbitration of conflicting state claims regarding domicile. - When the department claims that a decedent was domiciled in...

Section 12-16-240. Arbitration hearings. - The board shall hold hearings at the times and places...

Section 12-16-250. Powers of arbitration board; judicial sanctions for failure to obey subpoena. - The board has the power to administer oaths, take testimony,...

Section 12-16-260. Determination of domicile. - The board shall, by majority vote, determine the domicile of...

Section 12-16-270. Board's authority over questions arising in arbitration proceedings. - Except as provided in Section 12-16-250 in respect of the...

Section 12-16-280. Filing requirements. - The department, the board, or the executor or administrator shall...

Section 12-16-290. Interest or penalties for nonpayment of death taxes. - In any case where it is determined by the board...

Section 12-16-300. Compromise. - Nothing contained in this article prevents at any time a...

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

Section 12-16-320. Applicability of article. - This article applies only to arbitration cases in which each...

Section 12-16-510. Estates of residents. - (A) A tax in the amount of the federal credit...

Section 12-16-520. Estates of nonresidents. - (A) A tax in an amount computed as provided in...

Section 12-16-530. Estates of aliens. - (A) A tax in an amount computed as provided in...

Section 12-16-710. Definitions. - (A) Terms, phrases, and words used in this article, except...

Section 12-16-720. Imposition of tax. - (A) A tax is imposed upon every generation-skipping transfer, where...

Section 12-16-730. Payment of tax. - (A) Every person required to file a return reporting a...

Section 12-16-740. Amended returns; underpayment of tax. - If, after the filing of a duplicate federal generation-skipping 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. - (A) When the gross estate of a decedent at the...

Section 12-16-920. Qualified heir's liability for additional tax; lien reflecting adjusted tax difference. - The qualified heir is personally liable for the additional tax...

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. - Any qualified heir is required to notify the department, on...

Section 12-16-1110. When tax is due; extensions; filing requirements; interest. - (A) The tax imposed under this chapter is due and...

Section 12-16-1120. Amended return; assessment of deficiency; limitations period. - (A) If the personal representative files an amended federal estate...

Section 12-16-1140. Extensions of time for payment of tax. - The department may extend the time for the payment of...

Section 12-16-1150. Personal representative's liability for payment of tax. - The tax and interest imposed by this chapter must be...

Section 12-16-1160. Payment of tax owed by estate of nonresident. - A resident personal representative holding personal property of a deceased...

Section 12-16-1170. Showing and appraisal of property. - The department may require any personal representative to show the...

Section 12-16-1180. Production of documents and other information. - At any time after the expiration of the time required...

Section 12-16-1190. Attachment incident to neglect or disobedience of summons. - Whenever any person summoned under the provisions of this chapter...

Section 12-16-1200. Mandamus to compel appearance or production of documents. - In case of the refusal or neglect of any person...

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

Section 12-16-1220. Information to be furnished by probate judge. - The probate judge shall send to the department by mail...

Section 12-16-1370. Receipts. - The department shall give receipts for all sums collected by...

Section 12-16-1510. Lien for unpaid taxes; certificate of release from lien. - (A) A lien arises automatically from the death of the...

Section 12-16-1710. Sale of real estate for payment of tax authorized. - The probate court may authorize executors, administrators, personal representatives, and...

Section 12-16-1720. Notice to and appearance of department in judicial proceedings. - The department may appear in any proceeding in any court...

Section 12-16-1730. Payment of judgment for taxes and remittance to State Treasurer; executions. - Whenever the department in any action instituted by it recovers...

Section 12-16-1910. Effect of disclaimer of property interest. - For purposes of this chapter, if a person as defined...

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...