Form Et 101 – Fill Out and Use This PDF

STATE OF SOUTH CAROLINA

DEPARTMENT OF REVENUE

NON-RESIDENT SOUTH CAROLINA PRELIMINARY

ESTATE TAX NOTICE TO PROBATE JUDGE

(To be filed by personal representative, or person in possession of property -

See instructions on reverse page.)

ET-101

(Rev. 5/21/02) 3198

Requirement of notice - This notice must be filed with the Probate Judge for the estate of every non-resident decedent dying, seized and possessed of real and/or tangible personal property in this state regardless of the value thereof.

Time for filing notice - In the absence of an ancillary administration in this state, the notice must be filed together with exemplifications with the Probate Judge of the county in which the property is located, within 90 days from date of death. If the property is in several counties, file in the county in which the greater part of the property is located, within 90 days after date of death. When an ancillary administration is commenced, the notice must accompany the Petition for Letters of Ancillary Administration.

Persons required to file notice - The duly qualified personal representative, or any person in actual or constructive possession of property included in the statutory gross estate, must file this notice as follows: (1) The personal representative, qualified under an appointment by a court, must file the notice unless at the time of his qualification the notice has already been filed; (2) Any person in actual or constructive possession of property included in the statutory gross estate, must file the notice unless a personal representative qualifies within 3 months after the decedent's death. Persons in actual or constructive possession of such property include custodians, fiduciaries, transferees, joint owners, partners, distributees, debtors, agents, factors, brokers, bankers, safe deposit companies, and warehouse companies.

Signature - The signature of one personal representative is sufficient. If this form is filed by a person other than the personal representative, such person must sign this form and should use a descriptive title such as stated in the last sentence of the above paragraph.

Gross estate - The gross estate, as defined in Section 2031

(a)of the Internal Revenue Code adopted by reference for South Carolina estate tax purposes comprises property of the decedent wherever situated and includes:

1.Property in which the decedent, at the time of his death, has any beneficial interest.

2.Interest of surviving spouse, as dower, curtesy, or estate in lieu thereof.

3.Property transferred by the decedent during his life, by trust or otherwise (other than by bona fide sale for an adequate and full consideration in money or money's worth) as follows: (1) Transfers intended to take effect in possession or enjoyment at or after the decedent's death; (2) Transfers under which the decedent reserved or retained (in whole or in part) the use, possession, rents, or other income or enjoyment of the transferred property, for his life, or for a period not ascertainable without reference to his death, or for a period of such duration as to evidence an intention that it should extend to his death; (3) Transfers under which the decedent retained the right, either alone or in conjunction with another person or persons, to designate who should possess or enjoy the property or the income therefrom; and (4) Transfers under which the enjoyment of the transferred property was subject at decedent's death to a change through the exercise, either by the decedent alone or in conjunction with another person or persons, of a power to alter, amend, revoke or terminate.

4.Annuities received by any beneficiary by reason of surviving the decedent.

5.Property owned jointly or in tenancy with right of survivorship.

6.Property subject to a general power of appointment, including property with respect to which the decedent exercised or released the power during his lifetime.

7.Insurance upon the life of the decedent, including insurance receivable by beneficiaries other than the estate.

For decedents dying on or after July 1, 1991: South Carolina has adopted the Internal Revenue Code Section 2011. The term "Federal Credit" means the maximum amount of the credit for state death taxes allowable by the Internal Revenue Code Section 2011. The term "maximum amount" must be construed so as to take full advantage of the credit as allowed by the Internal Revenue Code.

Lien - A lien upon the property of a non-resident decedent having a situs in this state for the estate tax is provided by Section 12-16-1510, South Carolina Code of Laws, 1976, as amended.

Penalties - Penalties are provided for under Chapter 54 of Title 12.