South Carolina § 12-37-730 Persons liable for taxes on personal property held in trust or charge.

South Carolina Statutes

§ 12-37-730 — Persons liable for taxes on personal property held in trust or charge.

South Carolina § 12-37-730

Title 12TAXATION

Ch. 37ASSESSMENT OF PROPERTY TAXES

This text of South Carolina § 12-37-730 (Persons liable for taxes on personal property held in trust or charge.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.C. Code Ann. § 12-37-730 (2026).

Text

All executors, administrators, guardians, trustees, receivers, officers, husbands, fathers, mothers, agents or factors shall be personally liable for the taxes on all personal property which they are required, respectively, to list for taxation by the provisions of this chapter and which was in their possession at the time when the return thereof for taxation shall have been made by themselves or the county auditors and may retain in their hands a sufficient amount of the property, or proceeds thereof, to pay such taxes for the entire year. And the county treasurer may collect such taxes by any and all the means provided by this chapter, either of the principal or beneficiary or of the person so acting as executor, administrator, guardian, trustee, husband, father, mother, agent or factor,

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All executors, administrators, guardians, trustees, receivers, officers, husbands, fathers, mothers, agents or factors shall be personally liable for the taxes on all personal property which they are required, respectively, to list for taxation by the provisions of this chapter and which was in their possession at the time when the return thereof for taxation shall have been made by themselves or the county auditors and may retain in their hands a sufficient amount of the property, or proceeds thereof, to pay such taxes for the entire year. And the county treasurer may collect such taxes by any and all the means provided by this chapter, either of the principal or beneficiary or of the person so acting as executor, administrator, guardian, trustee, husband, father, mother, agent or factor, receiver or officer.

Legislative History

HISTORY: 1962 Code SECTION 65-1626; 1952 Code SECTION 65-1626; 1942 Code SECTION 2568; 1932 Code SECTION 2568; Civ. C. '22 SECTION 337; Civ. C. '12 SECTION 289; Civ. C. '02 SECTION 262; G. S. 166; R. S. 219; 1881 (17) 983.