S 0319 General Bill, By T.E. Garrison
Similar (S 0452)
    A Bill to amend Section 12-15-40, as amended, Code of Laws of South Carolina, 1976, relating to the method of determining the value of the gross estate of a resident decedent; to amend Section 12-15-60, as amended, relating to the method of determining the value of the taxable estate of a resident decedent; to amend Section 12-15-250, as amended, relating to the method of determining the value of the taxable estate of a nonresident decedent; to amend Section 12-15-1540, as amended, relating to the liability of beneficiaries receiving proceeds of life insurance policies and related items; to amend Section 12-15-1550, relating to the applicability of certain estate tax provisions of law; to amend Section 12-17-40, as amended, relating to the definition of the term "taxable gifts"; and to amend Section 12-17-44, relating to the effect that certain disclaimers of property interests have upon the imposition of the gift tax thereon, so as to revise these provisions for the purpose of adopting by reference for State of South Carolina purposes certain federal provisions of law.

03/06/85	Senate	Introduced and read first time SJ-759
03/06/85	Senate	Referred to Committee on Finance SJ-759