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2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 16 - ESTATE TAX
Section 12-16-1210. Tax on transfer of in-state stocks or obligations by foreign executor, administrator or trustee.
Universal Citation: SC Code § 12-16-1210 (2017)
If a foreign executor, administrator, or trustee assigns or transfers any stock or obligations in this State standing in the name of a decedent or in trust for a decedent, liable for tax under this chapter, the tax must be paid to the department on transfer.
HISTORY: 1987 Act No. 70, Section 1; 1988 Act No. 463, Section 10.
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