South Carolina Code 12-16-1160. Payment of tax owed by estate of nonresident
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Terms Used In South Carolina Code 12-16-1160
- Decedent: A deceased person.
- Decedent: means a deceased person. See South Carolina Code 12-16-20
- Nonresident: means a decedent who was domiciled outside of this State at his death. See South Carolina Code 12-16-20
- Person: means persons, corporations, associations, joint stock companies, and business trusts. See South Carolina Code 12-16-20
- Personal property: All property that is not real property.
- 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
- Probate: Proving a will
- Resident: means a decedent who was domiciled in this State at his death. See South Carolina Code 12-16-20
- State: means any state, territory, or possession of the United States and the District of Columbia. See South Carolina Code 12-16-20
- Transfer: includes the passing of property or any interest therein, in possession or enjoyment, present or future, by inheritance, descent, devise, succession, bequest, grant, deed, bargain, sale, gift, or appointment in the manner herein described. See South Carolina Code 12-16-20
A resident personal representative holding personal property of a deceased nonresident subject to the tax shall deduct the tax or collect it from the personal representative in the state of the decedent‘s domicile and shall not deliver the property to him or any other person until he has collected the tax and paid the same to the department. When the transfer of the personal property is subject to a tax under the provisions of this chapter and the personal representative in the state of domicile neglects or refuses to pay the tax upon demand or if for any reason the tax is not paid within nine months after the decedent‘s death, the resident personal representative may petition the probate court where the resident personal representative qualified for authority to sell the property or, if the same can be divided, the portion as may be necessary. He shall then deduct the tax from the proceeds of the sale and account for the balance, if any, in lieu of the property.