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South Carolina Code of Laws
Title 12
Chapter 16
S.C. Code Ann. tit. 12, ch. 16
Estate Tax
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1
Definitions and Domicile
3
Interstate Compromise and Arbitration of Death Taxes
5
Imposition of Tax
7
Tax on Generation-skipping Transfers
9
Recapture Tax on Certain Use-valuations
11
Returns and Payment of Tax
13
Assessment and Collection
15
Nonpayment of Tax, Lien for Unpaid Taxes, Certificate of Release from Lien
17
Enforcement and Liabilities
19
Miscellaneous Provisions