South Carolina Statutes

§ 12-16-260 — Determination of domicile.

South Carolina·Title 12 TAXATION·Ch. 16 ESTATE TAX
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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South Carolina § 12-16-260 (Determination of domicile.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

HISTORY: 1987 Act No. 70, SECTION 1.

Nearby Sections

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