S.C. Code Ann. § 14-23-830
Former Section 14-23-830 was entitled "Estate tax fee" and was derived from 1962 Code Section 27-303; 1952 Code Section 27-303; 1942 Code Section 2489; 1932 Code Section 2489; 1922 (32) 800; 1924 (33) 902; 1932 (37) 1380.