South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-24-20
Liability for fee
Official textscstatehouse.gov
# (A)
Except as provided in subsection (B), the fee imposed by this chapter is the liability of the grantor, or the joint and several liability of the grantors, but the grantee is secondarily liable for the payment of the fee.
# (B)
In the case of a master-in-equity deed, a deed from the federal government, a state or any of a state's political subdivisions, or a qualified retirement plan exempt from income taxes under the Internal Revenue Code to another person, the fee imposed by this chapter is the liability of the grantee, or the joint and several liability of the grantees, and not the grantor.
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In this chapter (18 sections)
- 12-24-10 · Recording fee; exceptions
- 12-24-20 · Liability for fee
- 12-24-30 · "Value" defined
- 12-24-40 · Exemptions
- 12-24-50 · Remittance of fee
- 12-24-60 · Notations
- 12-24-70 · Affidavits
- 12-24-80 · Records of fees due and collected
- 12-24-90 · Fee calculation
- 12-24-95 · Repealed
- 12-24-97 · Repealed
- 12-24-100 · Monthly payments to department; reports
- 12-24-110 · Presumption concerning titles
- 12-24-120 · Penalties
- 12-24-130 · Lien for fees, penalties or interest
- 12-24-140 · Designation of office to collect fees
- 12-24-150 · Promulgation of regulations; refunds; other laws
- 12-24-160 · Recording and filing fees; boundary clarification