Nothing contained in this article prevents at any time a written compromise, if otherwise lawful, by all parties to the agreement made pursuant to SECTION 12-16-230, fixing the amounts to be accepted by this and any other state involved in full satisfaction of death taxes.
S.C. Code Ann. § 12-16-300
Compromise
Known as the Uniform Act
The act spans §§ 12-16-210 to 12-16-320 (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.