There is a newer version of the South Carolina Code of Laws
2012 South Carolina Code of Laws
Title 62 - South Carolina Probate Code
Chapter 3 - ARTICLE 3. PROBATE OF WILLS AND ADMINISTRATION
Section 62-3-1003 - Payment of taxes; filing federal estate tax return.
SC Code § 62-3-1003 (2012) What's This?
No final account of a personal representative in any probate proceeding who is required to file a federal estate tax return may be allowed and approved by the court before whom the proceeding is pending unless the court finds that the tax imposed on the property by Chapter 16 of Title 12, including applicable interest, has been paid in full or that no such tax is due.
HISTORY: 1986 Act No. 539, Section 1; 1987 Act No. 171, Section 48; 1990 Act No. 521, Section 63.
Disclaimer: These codes may not be the most recent version. South Carolina may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
