South Carolina Code 12-16-290. Interest or penalties for nonpayment of death taxes
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Terms Used In South Carolina Code 12-16-290
- State: means any state, territory, or possession of the United States and the District of Columbia. See South Carolina Code 12-16-20
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.