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. HISTORY: 1987 Act No. 70, Section 1; 1988 Act No. 463, Section 2.
South Carolina Legal Code