South Carolina Statutes

§ 12-16-280 — Filing requirements.

South Carolina § 12-16-280
JurisdictionSouth Carolina
Title 12TAXATION
Ch. 16ESTATE TAX

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.

Free access — add to your briefcase to read the full text and ask questions with AI

Legislative History

HISTORY: 1987 Act No. 70, SECTION 1.

Nearby Sections

15
View on official source ↗

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.