(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.
HISTORY: 1996 Act No. 458, Part II, Section 57A; 1997 Act No. 73, Section 1.
Structure South Carolina Code of Laws
Chapter 24 - Deed Recording Fee
Section 12-24-10. Recording fee; exceptions.
Section 12-24-20. Liability for fee.
Section 12-24-30. "Value" defined.
Section 12-24-50. Remittance of fee.
Section 12-24-80. Records of fees due and collected.
Section 12-24-90. Fee calculation.
Section 12-24-100. Monthly payments to department; reports.
Section 12-24-110. Presumption concerning titles.
Section 12-24-130. Lien for fees, penalties or interest.
Section 12-24-140. Designation of office to collect fees.
Section 12-24-150. Promulgation of regulations; refunds; other laws.
Section 12-24-160. Recording and filing fees; boundary clarification.