South Carolina Statutes
§ 62-3-1002 — Payment of taxes; certificate from Department of Revenue.
South Carolina·Title 62 SOUTH CAROLINA PROBATE CODE·Ch. ARTICLE 3 - PROBATE OF WILLS AND ADMINISTRATION
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.
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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".
Nearby Sections
15
§ 62-1-100
Effective date.§ 62-1-101
Short title.§ 62-1-102
Purposes; rules of construction.§ 62-1-104
Severability.§ 62-1-105
Construction against implied repeal.§ 62-1-106
Effect of fraud and evasion.§ 62-1-107
Evidence as to death or status.§ 62-1-108
Acts by holder of general power.§ 62-1-111
Authority to award costs and expenses.§ 62-1-112
Inherent power of court.§ 62-1-201
General definitions.§ 62-1-301
Territorial application.