South Carolina Statutes
§ 12-16-290 — Interest or penalties for nonpayment of death taxes.
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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South Carolina § 12-16-290 (Interest or penalties for nonpayment of death taxes.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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.