South Carolina Statutes
§ 12-16-1910 — Effect of disclaimer of property interest.
South Carolina § 12-16-1910
This text of South Carolina § 12-16-1910 (Effect of disclaimer of property interest.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.C. Code Ann. § 12-16-1910 (2026).
Text
For purposes of this chapter, if a person as defined in Section 62-2-801 makes a disclaimer as provided in Internal Revenue Code Section 2518 with respect to any interest in property, this chapter applies as if the interest had never been transferred to the person.
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Legislative History
HISTORY: 1987 Act No. 70, SECTION 1; 1988 Act No. 463, SECTION 16.
Nearby Sections
15
§ 12-16-10
Short title.§ 12-16-1140
Extensions of time for payment of tax.§ 12-16-1160
Payment of tax owed by estate of nonresident.§ 12-16-1170
Showing and appraisal of property.§ 12-16-1180
Production of documents and other information.§ 12-16-1210
Tax on transfer of in-state stocks or obligations by foreign executor, administrator or trustee.§ 12-16-1220
Information to be furnished by probate judge.§ 12-16-1370
Receipts.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-16-1910, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/12-16-1910.