S.C. Code Ann. § 12-2-40
This is the official text of S.C. Code Ann. § 12-2-40, part of South Carolina’s Code Ann — part of the compiled statutory law of South Carolina, published by the state as "Code Ann." Browse the sections below, each linked to its official government source.
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SECTION 12-2-40. Contracts intended to evade payment of tax or in fraud of tax laws against public policy.
Official statutory text
All contracts that are entered into with intent to evade payment of taxes or in fraud of the tax laws of this State are against public policy. The courts of this State may not lend their aid to enforce a contract entered into as a substitute for, or having as its consideration, a previous contract declared to be against public policy. Nothing in this section limits the power of an individual to administer his property by contract or donation so as to manage or avoid the impact of this or other tax laws on his personal property.
Status: in_force · Read it on the official government site
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