Tax on transfer of in-state stocks or obligations by foreign executor, administrator or trustee.
S.C. Code Ann. § 12-16-1210
in effectIf 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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c016.phpFetched: 10/17/2026
