South Carolina § 12-16-930 Notification as to any disposition of property or change in property use; time frames for assessment and payment of additional tax.

South Carolina Statutes

§ 12-16-930 — Notification as to any disposition of property or change in property use; time frames for assessment and payment of additional tax.

South Carolina § 12-16-930

Title 12TAXATION

Ch. 16ESTATE TAX

This text of South Carolina § 12-16-930 (Notification as to any disposition of property or change in property use; time frames for assessment and payment of additional tax.) 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. § 12-16-930 (2026).

Text

Any qualified heir is required to notify the department, on a form prescribed by the department, of any disposition or change in use of the property and pay any additional South Carolina estate tax resulting from the disposition or change, within six months of the disposition or change. Any tax imposed under this article may be assessed until the expiration of three years from the date of the notification.

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Any qualified heir is required to notify the department, on a form prescribed by the department, of any disposition or change in use of the property and pay any additional South Carolina estate tax resulting from the disposition or change, within six months of the disposition or change. Any tax imposed under this article may be assessed until the expiration of three years from the date of the notification.