Estate Tax

  1. Law
  2. South Carolina Code of Laws
  3. Taxation
  4. Estate Tax

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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
12-16-1370

Receipts.

Section
12-16-1510

Lien for unpaid taxes; certificate of release from lien.

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.

Section
12-16-1910

Effect of disclaimer of property interest.

Section
12-16-1950

Department to provide blanks, books, and forms; notice to probate judges regarding their use.