{"data":{"id":"us-sc/s.c.-code-ann.-12-6-5550","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-6-5550","heading":"State income tax refund as belonging to surviving spouse.","body":"(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.\n(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.","path":["Title 12 - TAXATION","CHAPTER 6 South Carolina Income Tax Act","ARTICLE 41 Miscellaneous Provisions"],"source_url":"https://www.scstatehouse.gov/code/t12c006.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:34:54Z","sha256":"f78fe8ff70b11a7e1fce8155681c7a51491da4875bbaf7e3951f949f70009924","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-6-5540","next":"us-sc/s.c.-code-ann.-12-6-5570"},"notice":"GroundRules: Original legal text. Not legal advice."}