South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-6-5550
State income tax refund as belonging to surviving spouse
Official textscstatehouse.gov
# (A)
A federal or state income tax overpayment due to a person who is deceased at the time of the refund is the sole and separate property of the surviving spouse irrespective of the deceased's filing status on the return.
# (B)
A refund by the United States or any state directly to the surviving spouse operates as a complete acquittal and discharge of liability from suit, claim, or demand of any nature by any heir, distributee, or creditor of the decedent, or by any other person.
Source: view the official text
In this chapter (40 sections)
- 12-6-3770 · Repealed
- 12-6-3775 · Repealed
- 12-6-3780 · Credit for preventative maintenance
- 12-6-3790 · Educational Credit for Exceptional Needs Children's Fund
- 12-6-3795 · South Carolina housing tax credit
- 12-6-3800 · Income tax credit for service as a preceptor
- 12-6-3810 · Recreational trail easement income tax credit
- 12-6-3820 · Short line railroad tax credits
- 12-6-3910 · Estimated tax payments form; due dates; treatment of excess…
- 12-6-3920 · Extension for filing and paying estimated taxes
- 12-6-3930 · Imposition of interest and penalties on National Guard and…
- 12-6-4410 · Taxable years
- 12-6-4420 · Method of accounting
- 12-6-4430 · "S" corporation elections
- 12-6-4910 · Persons, corporations, and other entities required to make…
- 12-6-4920 · Interstate motor carrier required to file return
- 12-6-4930 · Tax return of estate or trust; by whom to be made
- 12-6-4940 · Trust institutions maintaining common trust fund must make…
- 12-6-4950 · Information returns
- 12-6-4960 · Form of tax return; department to furnish blank forms;…
- 12-6-4970 · Time to file returns
- 12-6-4980 · Extension of time for filing return
- 12-6-4990 · Payment of tax due upon filing return; effect of extension;…
- 12-6-5000 · Filing of separate or joint federal returns by husband and…
- 12-6-5010 · Release of claim to personal exemption by custodial parent
- 12-6-5020 · Authorized filing of consolidated corporate income tax…
- 12-6-5030 · Composite returns for partnership or "S" corporation
- 12-6-5050 · Tax preparer's taxpayer identification number
- 12-6-5060 · Voluntary contribution to certain funds may be designated…
- 12-6-5095 · Rounding to nearest whole dollar on tax returns
- 12-6-5510 · Certificate of compliance as prima facie evidence
- 12-6-5520 · Notification to domestic or foreign corporation of failure…
- 12-6-5530 · Income taxes payable by check; taxpayer liable for tax and…
- 12-6-5540 · Copies of returns; verification of information on returns
- 12-6-5550 · State income tax refund as belonging to surviving spouse
- 12-6-5570 · Authority to make expenditures
- 12-6-5580 · Failure to do an act deemed committed in person's county of…
- 12-6-5590 · Donative intent; requirements; determining factors
- 12-6-5595 · Timber deeds as real property conveyances
- 12-6-5600 · Residency of individuals and businesses; boundary…