South Carolina Statutes
§ 12-16-280 — Filing requirements.
South Carolina § 12-16-280
This text of South Carolina § 12-16-280 (Filing requirements.) 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. § 12-16-280 (2026).
Text
The department, the board, or the executor or administrator shall file the determination of the board as to domicile, the record of the board's proceedings, and the agreement, or a duplicate, made pursuant to SECTION 12-16-230, with the authority having jurisdiction to assess the death taxes in the state determined to be the domicile and shall file copies of all such documents with the authorities that would have been empowered to assess the death taxes in each of the other states involved.
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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
Receipts.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-16-280, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/16/12-16-280.