{"data":{"id":"us-sc/s.c.-code-ann.-12-16-260","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-16-260","heading":"Determination of domicile.","body":"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.","path":["Title 12 - TAXATION","CHAPTER 16 Estate Tax","ARTICLE 3 Uniform Act on Interstate Compromise and Arbitration of Death Taxes"],"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":"0b3da64895bbbe8e100e46425abbe3ad38f816e765490716139d04c64369d3d2","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-16-250","next":"us-sc/s.c.-code-ann.-12-16-270"},"notice":"GroundRules: Original legal text. Not legal advice."}