https://openjurist.org/state-code/sc/12/toc/12.16.7
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Article
Tax on Generation-Skipping Transfers
S.C. Code Ann. § 12-16-710
— Definitions
S.C. Code Ann. § 12-16-720
— Imposition of tax
S.C. Code Ann. § 12-16-730
— Payment of tax
S.C. Code Ann. § 12-16-740
— Amended returns; underpayment of tax