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.
S.C. Code Ann. § 12-16-1910
Effect of disclaimer of property interest
Known as the South Carolina Estate Tax Act
The act spans §§ 12-16-10 to 12-16-930 (31 sections).
Applied in 3 court decisions — leading case In Re Estate of Holden (2000)
Most recently applied in In Re Estate of Holden (November 2000)
1987 Act No. 70, SECTION 1; 1988 Act No. 463, SECTION 16.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.