South Carolina § 62-2-612 - Proceeding to determine decedent's intent regarding application of certain federal tax formulas.
Full text of South Carolina South Carolina Code of Laws § 62-2-612 — Proceeding to determine decedent's intent regarding application of certain federal tax formulas., with citation guidance and answers to common questions.
§ 62-2-612. Proceeding to determine decedent's intent regarding application of certain federal tax formulas.
The personal representative, trustee, or any affected beneficiary under a will, trust, or other instrument of a decedent who dies or did die after December 31, 2009, and before January 1, 2011, may bring a proceeding to determine the decedent's intent when the will, trust, or other instrument contains a formula that is based on the federal estate tax or generation-skipping tax.
HISTORY: 2010 Act No. 251, SECTION 1, eff June 11, 2010; 2013 Act No. 100, SECTION 1, eff January 1, 2014.
Editor's Note
2010 Act No. 251, SECTION 2, provides:
"This act takes effect upon approval by the Governor and applies with respect to decedents dying after December 31, 2009, and before January 1, 2011."
Effect of Amendment
The 2013 amendment deleted the former last sentence relating to when the proceeding must be commenced.
Part 7
Contractual Arrangements Relating to Death
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 62-2-612
What does South Carolina Code of Laws § 62-2-612 cover?
Section 62-2-612 ("Proceeding to determine decedent's intent regarding application of certain federal tax formulas.") 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 § 62-2-612?
A common citation format is "South Carolina Code of Laws § 62-2-612" (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 § 62-2-612 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.