{"data":{"id":"us-sc/s.c.-code-ann.-12-16-1910","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-16-1910","heading":"Effect of disclaimer of property interest.","body":"For purposes of this chapter, if a person as defined in Section 62-2-801 makes a disclaimer as provided in Internal Revenue Code Section 2518 with respect to any interest in property, this chapter applies as if the interest had never been transferred to the person.","path":["Title 12 - TAXATION","CHAPTER 16 Estate Tax","ARTICLE 19 Miscellaneous Provisions"],"source_url":"https://www.scstatehouse.gov/code/t12c016.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:35:29Z","sha256":"a5a289ef18512277a3c7d375d3d941a89b09cbbe0b2b6e470343ba47fe78a869","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-16-1730","next":"us-sc/s.c.-code-ann.-12-16-1950"},"notice":"GroundRules: Original legal text. Not legal advice."}