South Carolina Statutes

§ 12-16-280 — Filing requirements.

South Carolina·Title 12 TAXATION·Ch. 16 ESTATE TAX
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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South Carolina § 12-16-280 (Filing requirements.) — 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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