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·Title 12 TAXATION·Ch. 16 ESTATE TAX

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.

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.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.