2013 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 16 - ESTATE TAX

ARTICLE 1. DEFINITIONS AND DOMICILEARTICLE 3. UNIFORM ACT ON INTERSTATE COMPROMISE AND ARBITRATION OF DEATH TAXESARTICLE 5. IMPOSITION OF TAXARTICLE 7. TAX ON GENERATION-SKIPPING TRANSFERSARTICLE 9. RECAPTURE TAX ON CERTAIN USE-VALUATIONSARTICLE 11. RETURNS AND PAYMENT OF TAXARTICLE 13. ASSESSMENT AND COLLECTIONARTICLE 15. NONPAYMENT OF TAX, LIEN FOR UNPAID TAXES, CERTIFICATE OF RELEASE FROM LIENARTICLE 17. ENFORCEMENT AND LIABILITIESARTICLE 19. MISCELLANEOUS PROVISIONS

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