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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-16-300: Compromise.

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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

Nothing contained in this article prevents at any time a written compromise, if otherwise lawful, by all parties to the agreement made pursuant to SECTION 12-16-230, fixing the amounts to be accepted by this and any other state involved in full satisfaction of death taxes.

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

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