South Carolina Statutes
§ 12-16-260 — Determination of domicile.
South Carolina § 12-16-260
This text of South Carolina § 12-16-260 (Determination of domicile.) 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. § 12-16-260 (2026).
Text
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.
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Legislative History
HISTORY: 1987 Act No. 70, SECTION 1.
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
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Bluebook (online)
South Carolina § 12-16-260, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/16/12-16-260.