South Carolina § 12-16-30 - Presumption of residency at death.
Full text of South Carolina South Carolina Code of Laws § 12-16-30 — Presumption of residency at death., with citation guidance and answers to common questions.
§ 12-16-30. Presumption of residency at death.
For the purposes of this chapter, every person is presumed to have died a resident of this State if:
(1) The person has dwelt or has lodged in the State during and for the greater part of any period of twelve consecutive months in the twenty-four months next preceding death, notwithstanding the fact that from time to time during the twenty-four months the person may have sojourned outside of this State, and without regard to whether or not the person may have voted, may have been entitled to vote, or may have been assessed for taxes in this State; or
(2) The person was a resident of South Carolina, sojourning outside of this State for any period of time.
The burden of proof in an estate tax proceeding is on any person claiming exemption by reason of alleged nonresidence, and orders relating to domicile previously entered in the probate proceedings are not conclusive for the purposes of this chapter.
HISTORY: 1987 Act No. 70, SECTION 1.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-16-30
What does South Carolina Code of Laws § 12-16-30 cover?
Section 12-16-30 ("Presumption of residency at death.") is part of the South Carolina Code of Laws, the codified statutory law of South Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Carolina § 12-16-30?
A common citation format is "South Carolina Code of Laws § 12-16-30" (South Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Carolina official source linked on this page or consult a licensed South Carolina attorney.
How does South Carolina § 12-16-30 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Carolina.