South Carolina § 12-16-1150 Personal representative's liability for payment of tax.

South Carolina Statutes

§ 12-16-1150 — Personal representative's liability for payment of tax.

South Carolina·Title 12 TAXATION·Ch. 16 ESTATE TAX

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.

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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.

South Carolina § 12-16-1150 (Personal representative's liability for payment of tax.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.