South Carolina Statutes
§ 62-3-1003 — Payment of taxes; filing federal estate tax return.
South Carolina·Title 62 SOUTH CAROLINA PROBATE CODE·Ch. ARTICLE 3 - PROBATE OF WILLS AND ADMINISTRATION
No final accounting of a personal representative in any probate proceeding who is required to file a federal estate tax return may be allowed and approved by the court before whom the proceeding is pending unless the court finds that any tax imposed on the property by Chapter 16, Title 12, including applicable interest, has been paid in full or that no such tax is due.
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Legislative History
HISTORY: 1986 Act No. 539, SECTION 1; 1987 Act No. 171, SECTION 48; 1990 Act No. 521, SECTION 63; 2013 Act No. 100, SECTION 1, eff January 1, 2014. Effect of Amendment The 2013 amendment substituted "No final accounting" for "No final account", and substituted "that any tax imposed" for "that the tax imposed"
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.