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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-16-310: Compensation and expenses of board members and employees.

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Where this section sits in the code
  1. Title 12 - TAXATION
  2. CHAPTER 16 Estate Tax
  3. ARTICLE 3 Uniform Act on Interstate Compromise and Arbitration of Death Taxes

The compensation and expenses of the members of the board and its employees may be agreed upon among the members and the executor or administrator and, if they cannot agree, must be fixed by the probate court of the state determined by the board to be the domicile of the decedent. The amounts so agreed upon or fixed are considered an administration expense and are payable by the executor or administrator.

Collected 2026-09-02T06:35:29Z. Source file · JSON

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