South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-16-1170
Showing and appraisal of property
The department may require any personal representative to show the property of the decedent to the department or its representative upon demand and may employ a suitable person to appraise the property. The personal representative shall make and subscribe his oath that the property shown on the inventory and appraisal filed by him in the probate court includes all the property, both real and personal, of the decedent that has come to his knowledge or into his possession. The appraiser shall prepare an inventory of the property, shall appraise it at its fair market value at the time of the decedent's death, and shall return the inventory and appraisal to the department.
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In this chapter (40 sections)
- 12-16-210 · Short title of article
- 12-16-220 · Construction and purpose
- 12-16-230 · Arbitration of conflicting state claims regarding domicile
- 12-16-240 · Arbitration hearings
- 12-16-250 · Powers of arbitration board; judicial sanctions for failure…
- 12-16-260 · Determination of domicile
- 12-16-270 · Board's authority over questions arising in arbitration…
- 12-16-280 · Filing requirements
- 12-16-290 · Interest or penalties for nonpayment of death taxes
- 12-16-300 · Compromise
- 12-16-310 · Compensation and expenses of board members and employees
- 12-16-320 · Applicability of article
- 12-16-510 · Estates of residents
- 12-16-520 · Estates of nonresidents
- 12-16-530 · Estates of aliens
- 12-16-710 · Definitions
- 12-16-720 · Imposition of tax
- 12-16-730 · Payment of tax
- 12-16-740 · Amended returns; underpayment of tax
- 12-16-910 · Tax treatment of certain farm or business realty; filing…
- 12-16-920 · Qualified heir's liability for additional tax; lien…
- 12-16-930 · Notification as to any disposition of property or change in…
- 12-16-1110 · When tax is due; extensions; filing requirements; interest
- 12-16-1120 · Amended return; assessment of deficiency; limitations…
- 12-16-1140 · Extensions of time for payment of tax
- 12-16-1150 · Personal representative's liability for payment of tax
- 12-16-1160 · Payment of tax owed by estate of nonresident
- 12-16-1170 · Showing and appraisal of property
- 12-16-1180 · Production of documents and other information
- 12-16-1190 · Attachment incident to neglect or disobedience of summons
- 12-16-1200 · Mandamus to compel appearance or production of documents
- 12-16-1210 · Tax on transfer of in-state stocks or obligations by…
- 12-16-1220 · Information to be furnished by probate judge
- 12-16-1370 · Receipts
- 12-16-1510 · Lien for unpaid taxes; certificate of release from lien
- 12-16-1710 · Sale of real estate for payment of tax authorized
- 12-16-1720 · Notice to and appearance of department in judicial…
- 12-16-1730 · Payment of judgment for taxes and remittance to State…
- 12-16-1910 · Effect of disclaimer of property interest
- 12-16-1950 · Department to provide blanks, books, and forms; notice to…