South Carolina Code 12-16-230. Arbitration of conflicting state claims regarding domicile
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Terms Used In South Carolina Code 12-16-230
- Executor: A male person named in a will to carry out the decedent
- Executor: means personal representative as defined in item (9) of this section. See South Carolina Code 12-16-20
- State: means any state, territory, or possession of the United States and the District of Columbia. See South Carolina Code 12-16-20
When the department claims that a decedent was domiciled in this State at the time of his death and the taxing authorities of another state or states make a like claim on behalf of their state or states, the department may make a written agreement with the other taxing authorities and with the executor or administrator to submit the controversy to the decision of a board consisting of one or any uneven number of arbitrators. The executor or administrator is authorized to make the agreement. The parties to the agreement shall select the arbitrator or arbitrators.