2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 16 - ESTATE TAX
ARTICLE 1 Definitions and Domicile
- Section 12-16-10. Short title.
- Section 12-16-20. Definitions.
- Section 12-16-30. Presumption of residency at death.
- Section 12-16-210. Short title of article.
- Section 12-16-220. Construction and purpose.
- Section 12-16-230. Arbitration of conflicting state claims regarding domicile.
- Section 12-16-240. Arbitration hearings.
- Section 12-16-250. Powers of arbitration board; judicial sanctions for failure to obey subpoena.
- Section 12-16-260. Determination of domicile.
- Section 12-16-270. Board's authority over questions arising in arbitration proceedings.
- Section 12-16-280. Filing requirements.
- Section 12-16-290. Interest or penalties for nonpayment of death taxes.
- Section 12-16-300. Compromise.
- Section 12-16-310. Compensation and expenses of board members and employees.
- Section 12-16-320. Applicability of article.
- Section 12-16-510. Estates of residents.
- Section 12-16-520. Estates of nonresidents.
- Section 12-16-530. Estates of aliens.
- Section 12-16-710. Definitions.
- Section 12-16-720. Imposition of tax.
- Section 12-16-730. Payment of tax.
- Section 12-16-740. Amended returns; underpayment of 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.
- Section 12-16-920. Qualified heir's liability for additional tax; lien reflecting adjusted tax difference.
- 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.
- Section 12-16-1110. When tax is due; extensions; filing requirements; interest.
- Section 12-16-1120. Amended return; assessment of deficiency; limitations period.
- Section 12-16-1140. Extensions of time for payment of tax.
- Section 12-16-1150. Personal representative's liability for payment of tax.
- Section 12-16-1160. Payment of tax owed by estate of nonresident.
- Section 12-16-1170. Showing and appraisal of property.
- Section 12-16-1180. Production of documents and other information.
- Section 12-16-1190. Attachment incident to neglect or disobedience of summons.
- Section 12-16-1200. Mandamus to compel appearance or production of documents.
- Section 12-16-1210. Tax on transfer of in-state stocks or obligations by foreign executor, administrator or trustee.
- Section 12-16-1220. Information to be furnished by probate judge.
- Section 12-16-1710. Sale of real estate for payment of tax authorized.
- Section 12-16-1720. Notice to and appearance of department in judicial proceedings.
- Section 12-16-1730. Payment of judgment for taxes and remittance to State Treasurer; executions.
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