South Carolina Statutes

§ 12-16-1210 — Tax on transfer of in-state stocks or obligations by foreign executor, administrator or trustee.

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

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South Carolina § 12-16-1210 (Tax on transfer of in-state stocks or obligations by foreign executor, administrator or trustee.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

HISTORY: 1987 Act No. 70, SECTION 1; 1988 Act No. 463, SECTION 10.

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