South Carolina § 62-3-1002 Payment of taxes; certificate from Department of Revenue.

South Carolina Statutes

§ 62-3-1002 — Payment of taxes; certificate from Department of Revenue.

South Carolina § 62-3-1002

Title 62SOUTH CAROLINA PROBATE CODE

Ch.ARTICLE 3 - PROBATE OF WILLS AND ADMINISTRATION

This text of South Carolina § 62-3-1002 (Payment of taxes; certificate from Department of Revenue.) 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. § 62-3-1002 (2026).

Text

No final accounting of a fiduciary shall be allowed by the probate court unless such account shows, and the judge of such court finds, that all taxes imposed by the provisions of Chapter 6, Title 12 upon such fiduciary, which have become payable, have been paid, and that all taxes which may become due are secured by bond, deposit, or otherwise. The certificate of the South Carolina Department of Revenue and the receipt for the amount of the tax therein certified shall be conclusive as to the payment of the tax to the extent of such certificate.

Free access — add to your briefcase to read the full text and ask questions with AI

No final accounting of a fiduciary shall be allowed by the probate court unless such account shows, and the judge of such court finds, that all taxes imposed by the provisions of Chapter 6, Title 12 upon such fiduciary, which have become payable, have been paid, and that all taxes which may become due are secured by bond, deposit, or otherwise. The certificate of the South Carolina Department of Revenue and the receipt for the amount of the tax therein certified shall be conclusive as to the payment of the tax to the extent of such certificate.

Legislative History

HISTORY: 1986 Act No. 539, SECTION 1; 1987 Act No. 171, SECTION 47; 1990 Act No. 521, SECTION 62; 1993 Act No. 181, SECTION 1610; 2013 Act No. 100, SECTION 1, eff January 1, 2014. Effect of Amendment The 2013 amendment substituted "No final accounting" for "No final account".