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2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 16 - ESTATE TAX
Section 12-16-1150. Personal representative's liability for payment of tax.
Universal Citation: SC Code § 12-16-1150 (2017)
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.
HISTORY: 1987 Act No. 70, Section 1.
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