Staff Portal
Loading...
Session 119 - (2011-2012)Printer Friendly
(pdf format)
S 0537 General Bill, By Leventis
Summary: Definitions and filing requirements for purposes of the S.C. Estate Tax Act
A BILL TO AMEND SECTIONS 12-16-20, AS AMENDED, AND 12-16-1110, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DEFINITIONS AND FILING REQUIREMENTS FOR PURPOSES OF THE SOUTH CAROLINA ESTATE TAX ACT, SO AS TO PROVIDE THAT FOR THE ESTATES OF DECEDENTS DYING AFTER JUNE 30, 2011, THE TERM "INTERNAL REVENUE CODE" MEANS THE INTERNAL REVENUE CODE OF 1986 AS THE PROVISIONS OF THAT CODE APPLIED FOR THE ESTATES OF DECEDENTS WHO DIED ON DECEMBER 31, 2001, AND TO MAKE CONFORMING AMENDMENTS WITH RESPECT TO FILING REQUIREMENTS.
View full text
Summary: Definitions and filing requirements for purposes of the S.C. Estate Tax Act
A BILL TO AMEND SECTIONS 12-16-20, AS AMENDED, AND 12-16-1110, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DEFINITIONS AND FILING REQUIREMENTS FOR PURPOSES OF THE SOUTH CAROLINA ESTATE TAX ACT, SO AS TO PROVIDE THAT FOR THE ESTATES OF DECEDENTS DYING AFTER JUNE 30, 2011, THE TERM "INTERNAL REVENUE CODE" MEANS THE INTERNAL REVENUE CODE OF 1986 AS THE PROVISIONS OF THAT CODE APPLIED FOR THE ESTATES OF DECEDENTS WHO DIED ON DECEMBER 31, 2001, AND TO MAKE CONFORMING AMENDMENTS WITH RESPECT TO FILING REQUIREMENTS.
View full text
| 02/10/11 | Senate | Introduced and read first time (Senate Journal-page 4) |
| 02/10/11 | Senate | Referred to Committee on Finance (Senate Journal-page 4) |