# S.C. Code Ann. § 6-1-70: SECTION 6-1-70. Prohibition on real estate transfer fees; exceptions

> South Carolina · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_SC_T6_C1_A1_S6-1-70

## Section

- **Citation:** S.C. Code Ann. § 6-1-70
- **Heading:** SECTION 6-1-70. Prohibition on real estate transfer fees; exceptions
- **Jurisdiction:** South Carolina
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** SC Code / Title 6 / Chapter 1 / Article 1 / Section 6-1-70

## Text

(A) Except as provided in subsection (B), the governing body of each county, municipality, school district, or special purpose district may not impose any fee or tax of any nature or description on the transfer of real property unless the General Assembly has expressly authorized by general law the imposition of the fee or tax. (B) A municipality that originally enacted a real estate transfer fee prior to January 1, 1991 may impose and collect a real estate transfer fee, by ordinance, regardless of whether imposition of the fee was discontinued for a period after January 1, 1991.

## Nearby sections

- [S.C. Code Ann. § 6-1-10 SECTION 6-1-10. Power of political subdivisions to proceed under legislation dealing with bankruptcy or composition of indebtedness.](https://www.frixlaw.com/law-library/statutes/STATE_SC_T6_C1_A1_S6-1-10.md)
- [S.C. Code Ann. § 6-1-20 SECTION 6-1-20. Contractual agreements to provide joint public facilities and services authorized.](https://www.frixlaw.com/law-library/statutes/STATE_SC_T6_C1_A1_S6-1-20.md)
- [S.C. Code Ann. § 6-1-30 SECTION 6-1-30. Counties and municipalities authorized to implement Title I of the Housing and Community Development Act of 1974.](https://www.frixlaw.com/law-library/statutes/STATE_SC_T6_C1_A1_S6-1-30.md)
- [S.C. Code Ann. § 6-1-35 SECTION 6-1-35. Preservation and protection of cemeteries.](https://www.frixlaw.com/law-library/statutes/STATE_SC_T6_C1_A1_S6-1-35.md)
- [S.C. Code Ann. § 6-1-40 SECTION 6-1-40. Interstate extension of water and sewer systems.](https://www.frixlaw.com/law-library/statutes/STATE_SC_T6_C1_A1_S6-1-40.md)
- [S.C. Code Ann. § 6-1-50 SECTION 6-1-50. Financial report required.](https://www.frixlaw.com/law-library/statutes/STATE_SC_T6_C1_A1_S6-1-50.md)
- [S.C. Code Ann. § 6-1-70 SECTION 6-1-70. Prohibition on real estate transfer fees; exceptions.](https://www.frixlaw.com/law-library/statutes/STATE_SC_T6_C1_A1_S6-1-70.md)
- [S.C. Code Ann. § 6-1-75 SECTION 6-1-75. Allocation of aid to counties based on population of annexed areas.](https://www.frixlaw.com/law-library/statutes/STATE_SC_T6_C1_A1_S6-1-75.md)
- [S.C. Code Ann. § 6-1-80 SECTION 6-1-80. Budget adoption.](https://www.frixlaw.com/law-library/statutes/STATE_SC_T6_C1_A1_S6-1-80.md)
- [S.C. Code Ann. § 6-1-85 SECTION 6-1-85. Monitor, review of tax burden borne by certain classes of property; determination and estimation of tax incidence; publication of reports.](https://www.frixlaw.com/law-library/statutes/STATE_SC_T6_C1_A1_S6-1-85.md)
- [S.C. Code Ann. § 6-1-90 SECTION 6-1-90. Authorization of gifts to certain volunteer service personnel.](https://www.frixlaw.com/law-library/statutes/STATE_SC_T6_C1_A1_S6-1-90.md)
- [S.C. Code Ann. § 6-1-110 SECTION 6-1-110. Moratorium prohibited; notification requirement.](https://www.frixlaw.com/law-library/statutes/STATE_SC_T6_C1_A1_S6-1-110.md)
- [S.C. Code Ann. § 6-1-120 SECTION 6-1-120. Confidentiality of county or municipal taxpayer information.](https://www.frixlaw.com/law-library/statutes/STATE_SC_T6_C1_A1_S6-1-120.md)
- [S.C. Code Ann. § 6-1-130 SECTION 6-1-130. Political subdivisions; scope of authority to set minimum wage rates.](https://www.frixlaw.com/law-library/statutes/STATE_SC_T6_C1_A1_S6-1-130.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_SC_T6_C1_A1_S6-1-70. Check the current official text before relying on it. Not legal advice.