South Carolina Code 12-16-1150. Personal representative’s liability for payment of tax
Current as of: 2023 | Check for updates
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Terms Used In South Carolina Code 12-16-1150
- Person: means persons, corporations, associations, joint stock companies, and business trusts. See South Carolina Code 12-16-20
- Personal representative: means the personal representative of the estate of the decedent, appointed, qualified, and acting within the State, or, if there is no personal representative appointed, qualified, and acting within the State, then any person in actual or constructive possession of the South Carolina gross estate of the decedent. See South Carolina Code 12-16-20
The tax and interest imposed by this chapter must be paid by the personal representative. If any personal representative distributes either in whole or in part any of the property of an estate to the heirs, next of kin, distributees, legatees, or devisees without having paid or secured the tax due pursuant to this chapter, he is personally liable for the tax so due, or so much thereof as may remain due and unpaid, to the full extent of any property belonging to the deceased person or estate which may come into the personal representative’s custody or control.