South Carolina Statutes

§ 12-24-20 — Liability for fee.

South Carolina·Title 12 TAXATION·Ch. 24 DEED RECORDING 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.

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South Carolina § 12-24-20 (Liability for fee.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

HISTORY: 1996 Act No. 458, Part II, SECTION 57A; 1997 Act No. 73, SECTION 1.

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