For the purposes of this chapter, every person is presumed to have died a resident of this State if:

1. (1) The person has dwelt or has lodged in the State during and for the greater part of any period of twelve consecutive months in the twenty-four months next preceding death, notwithstanding the fact that from time to time during the twenty-four months the person may have sojourned outside of this State, and without regard to whether or not the person may have voted, may have been entitled to vote, or may have been assessed for taxes in this State; or

2. (2) The person was a resident of South Carolina, sojourning outside of this State for any period of time.

   The burden of proof in an estate tax proceeding is on any person claiming exemption by reason of alleged nonresidence, and orders relating to domicile previously entered in the probate proceedings are not conclusive for the purposes of this chapter.

HISTORY: 1987 Act No. 70, Section 1.