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South Carolina Code > Title 12 > Chapter 16 - Estate Tax

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§ 12-16-10	Short title
§ 12-16-20	Definitions
§ 12-16-30	Presumption of residency at death
§ 12-16-210	Short title of article
§ 12-16-220	Construction and purpose
§ 12-16-230	Arbitration of conflicting state claims regarding domicile
§ 12-16-240	Arbitration hearings
§ 12-16-250	Powers of arbitration board; judicial sanctions for failure to obey subpoena
§ 12-16-260	Determination of domicile
§ 12-16-270	Board's authority over questions arising in arbitration proceedings
§ 12-16-280	Filing requirements
§ 12-16-290	Interest or penalties for nonpayment of death taxes
§ 12-16-300	Compromise
§ 12-16-310	Compensation and expenses of board members and employees
§ 12-16-320	Applicability of article
§ 12-16-510	Estates of residents
§ 12-16-520	Estates of nonresidents
§ 12-16-530	Estates of aliens
§ 12-16-710	Definitions
§ 12-16-720	Imposition of tax
§ 12-16-730	Payment of tax
§ 12-16-740	Amended returns; underpayment of tax
§ 12-16-910	Tax treatment of certain farm or business realty; filing requirements; additional tax upon disposition or discontinuance of qualified uses of property
§ 12-16-920	Qualified heir's liability for additional tax; lien reflecting adjusted tax difference
§ 12-16-930	Notification as to any disposition of property or change in property use; time frames for assessment and payment of additional tax
§ 12-16-1110	When tax is due; extensions; filing requirements; interest
§ 12-16-1120	Amended return; assessment of deficiency; limitations period
§ 12-16-1140	Extensions of time for payment of tax
§ 12-16-1150	Personal representative's liability 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
§ 12-16-1190	Attachment incident to neglect or disobedience of summons
§ 12-16-1200	Mandamus to compel appearance or production of documents
§ 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
§ 12-16-1510	Lien for unpaid taxes; certificate of release from lien
§ 12-16-1710	Sale of real estate for payment of tax authorized
§ 12-16-1720	Notice to and appearance of department in judicial proceedings
§ 12-16-1730	Payment of judgment for taxes and remittance to State Treasurer; executions
§ 12-16-1910	Effect of disclaimer of property interest
§ 12-16-1950	Department to provide blanks, books and forms; notice to probate judges regarding their use

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