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2013 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 16 - ESTATE TAX
SECTION 12-16-1910. Effect of disclaimer of property interest.


SC Code § 12-16-1910 (2013) What's This?

For purposes of this chapter, if a person as defined in Section 62-2-801 makes a disclaimer as provided in Internal Revenue Code Section 2518 with respect to any interest in property, this chapter applies as if the interest had never been transferred to the person.

HISTORY: 1987 Act No. 70, Section 1; 1988 Act No. 463, Section 16.

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