South Carolina Statutes
§ 12-16-290 — Interest or penalties for nonpayment of death taxes.
South Carolina § 12-16-290
This text of South Carolina § 12-16-290 (Interest or penalties for nonpayment of death taxes.) 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. § 12-16-290 (2026).
Text
In any case where it is determined by the board that the decedent died domiciled in this State, interest or penalties, if otherwise imposed by law, for nonpayment of death taxes may not be imposed between the date of the agreement and of filing of the determination of the board as to domicile.
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Legislative History
HISTORY: 1987 Act No. 70, SECTION 1; 1988 Act No. 463, SECTION 2.
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 § 12-16-290, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/16/12-16-290.