South Carolina Statutes
§ 12-16-1910 — Effect of disclaimer of property interest.
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.
Free access — add to your briefcase to read the full text and ask questions with AI
South Carolina § 12-16-1910 (Effect of disclaimer of property interest.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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.