Determination of domicile.

S.C. Code Ann. § 12-16-260
in effect
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The board shall, by majority vote, determine the domicile of the decedent at the time of his death. This determination is final for purposes of imposing and collecting death taxes but for no other purpose.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c016.phpFetched: 10/17/2026

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