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.
S.C. Code Ann. § 12-16-260
Determination of domicile
Known as the Uniform Act
The act spans §§ 12–12 (12 sections).
1987 Act No. 70, SECTION 1.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.