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2018 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 16 - ESTATE TAX
Section 12-16-230. Arbitration of conflicting state claims regarding domicile.
Universal Citation: SC Code § 12-16-230 (2018)
When the department claims that a decedent was domiciled in this State at the time of his death and the taxing authorities of another state or states make a like claim on behalf of their state or states, the department may make a written agreement with the other taxing authorities and with the executor or administrator to submit the controversy to the decision of a board consisting of one or any uneven number of arbitrators. The executor or administrator is authorized to make the agreement. The parties to the agreement shall select the arbitrator or arbitrators.
HISTORY: 1987 Act No. 70, Section 1.
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