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2020 South Carolina Code of Laws
Title 12 - Taxation
Chapter 16 - Estate Tax
Section 12-16-260. Determination of domicile.
Universal Citation: SC Code § 12-16-260 (2020)
The board shall, by majority vote, determine the domicile of the decedent at the time of his death. This determination is final for purposes of imposing and collecting death taxes but for no other purpose.
HISTORY: 1987 Act No. 70, Section 1.
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