South Carolina Statutes

§ 12-16-300 — Compromise.

South Carolina·Title 12 TAXATION·Ch. 16 ESTATE TAX
Nothing contained in this article prevents at any time a written compromise, if otherwise lawful, by all parties to the agreement made pursuant to SECTION 12-16-230, fixing the amounts to be accepted by this and any other state involved in full satisfaction of death taxes.

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Legislative History

HISTORY: 1987 Act No. 70, SECTION 1.

Nearby Sections

15
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