2013 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 16 - ESTATE TAX
SECTION 12-16-1220. Information to be furnished by probate judge.
The probate judge shall send to the department by mail a copy of the inventory and appraisal of the assets of every estate the gross assets of which for probated purposes are equal to or exceed the sum of six hundred thousand dollars within thirty days after it is filed, together with a copy of any will probated with respect to the estate. In the case of a nonresident decedent, the probate judge shall furnish the department with copies of all wills filed with his office and, in the case of an ancillary administration, the probate judge shall furnish the department with copies of inventories and appraisals in all cases regardless of the value of the tangible personal property and real property having a situs in this State.
HISTORY: 1987 Act No. 70, Section 1.
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