In any case where it is determined by the board that the decedent died domiciled in this State, interest or penalties, if otherwise imposed by law, for nonpayment of death taxes may not be imposed between the date of the agreement and of filing of the determination of the board as to domicile.
S.C. Code Ann. § 12-16-290
Interest or penalties for nonpayment of death taxes
Known as the Uniform Act
The act spans §§ 12–12 (12 sections).
1987 Act No. 70, SECTION 1; 1988 Act No. 463, SECTION 2.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.