{"data":{"id":"us-sc/s.c.-code-ann.-12-16-710","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-16-710","heading":"Definitions.","body":"(A) Terms, phrases, and words used in this article, except for those defined in subsection (B) of this section, are defined as they are defined under subchapter B of Chapter 13 of the Internal Revenue Code of 1986.\n(B) As used in this article the phrase:\n\"Original transferor\" means any transferor, as defined in Internal Revenue Code Section 2652, who by grant, gift, trust, will, or otherwise makes a transfer of real or personal property that results in a federal generation-skipping transfer tax under applicable provisions of the Internal Revenue Code at any time and for which a credit is available under Section 2604.","path":["Title 12 - TAXATION","CHAPTER 16 Estate Tax","ARTICLE 7 Tax on Generation-Skipping Transfers"],"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":"6a468b7bbff1044bf338df6fe06263c3c097f40b03c0546af9a510dfa37bc4d3","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-16-530","next":"us-sc/s.c.-code-ann.-12-16-720"},"notice":"GroundRules: Original legal text. Not legal advice."}