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. 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.
South Carolina Legal Code