Tax on transfer of in-state stocks or obligations by foreign executor, administrator or trustee.

  1. Law
  2. South Carolina Code of Laws
  3. Taxation
  4. Estate Tax
  5. Tax on transfer of in-state stocks or obligations by foreign executor, administrator or trustee.

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If a foreign executor, administrator, or trustee assigns or transfers any stock or obligations in this State standing in the name of a decedent or in trust for a decedent, liable for tax under this chapter, the tax must be paid to the department on transfer.

HISTORY: 1987 Act No. 70, Section 1; 1988 Act No. 463, Section 10.


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