2019 South Carolina Code of Laws
Title 12 - Taxation
Chapter 24 - Deed Recording Fee
Section 12-24-20. Liability for fee.
(A) Except as provided in subsection (B), the fee imposed by this chapter is the liability of the grantor, or the joint and several liability of the grantors, but the grantee is secondarily liable for the payment of the fee.
(B) In the case of a master-in-equity deed, a deed from the federal government, a state or any of a state's political subdivisions, or a qualified retirement plan exempt from income taxes under the Internal Revenue Code to another person, the fee imposed by this chapter is the liability of the grantee, or the joint and several liability of the grantees, and not the grantor.
HISTORY: 1996 Act No. 458, Part II, Section 57A; 1997 Act No. 73, Section 1.