GroundRules
S.C. Code Ann. § 12-16-260: Determination of domicile.
Where this section sits in the code
- Title 12 - TAXATION
- CHAPTER 16 Estate Tax
- ARTICLE 3 Uniform Act on Interstate Compromise and Arbitration of Death Taxes
The board shall, by majority vote, determine the domicile of the decedent at the time of his death. This determination is final for purposes of imposing and collecting death taxes but for no other purpose.
Collected 2026-09-02T06:35:29Z. Source file · JSON