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2013 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 16 - ESTATE TAX
SECTION 12-16-280. Filing requirements.


SC Code § 12-16-280 (2013) What's This?

The department, the board, or the executor or administrator shall file the determination of the board as to domicile, the record of the board's proceedings, and the agreement, or a duplicate, made pursuant to Section 12-16-230, with the authority having jurisdiction to assess the death taxes in the state determined to be the domicile and shall file copies of all such documents with the authorities that would have been empowered to assess the death taxes in each of the other states involved.

HISTORY: 1987 Act No. 70, Section 1.

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