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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-16-220: Construction and purpose.

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Where this section sits in the code
  1. Title 12 - TAXATION
  2. CHAPTER 16 Estate Tax
  3. ARTICLE 3 Uniform Act on Interstate Compromise and Arbitration of Death Taxes

This article must be interpreted and construed to effectuate its general purpose to make uniform the law of those states which enact it.

Collected 2026-09-02T06:35:29Z. Source file · JSON

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