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2020 South Carolina Code of Laws
Title 62 - South Carolina Probate Code
Article 3 - Probate Of Wills And Administration
Section 62-3-1003. Payment of taxes; filing federal estate tax return.
Universal Citation: SC Code § 62-3-1003 (2020)
No final accounting 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 any tax imposed on the property by Chapter 16, 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; 2013 Act No. 100, Section 1, eff January 1, 2014.
Effect of Amendment
The 2013 amendment substituted "No final accounting" for "No final account", and substituted "that any tax imposed" for "that the tax imposed"
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