Burnet Maybank III

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Burnet Rhett Maybank III (born July 28, 1955) is a lawyer, author, and former director of the South Carolina Department of Revenue (SCDOR), appointed under both Governor David Beasley as the first director of the department, and Governor Mark Sanford. As director, in 2005 Maybank testified to the United States Senate about the influence of the tax code on land conservation. He has been selected by peer review for The Best Lawyers in America.[1]

Early life and education

Maybank was born into one of Charleston's oldest families, whose ancestors became established there in 1672[no citations needed here]. His father, Burnet R. Maybank Jr., was a former Lieutenant Governor of South Carolina and his paternal grandfather, Burnet Maybank, was the former United States Senator and Governor of South Carolina.

Maybank attended Porter-Gaud School and graduated from St. Paul's School (Concord, New Hampshire), in 1974. He attended the University of North Carolina at Chapel Hill and graduated in 1978. Maybank received his law degree from the University of South Carolina Law School in 1981. He also holds a master of laws from Emory University, where he studied taxation.


Maybank is a member of the Nexsen Pruet law firm and works in the firm's Columbia and Charleston offices. He concentrates on economic development, local and state tax issues, as well as maritime, and administrative law.

While his father and grandfather were active in the Democratic Party, Maybank has become a member of the Republican Party. He has been appointed to several positions in state government by Republican governors: Legal Counsel to Gov. Carroll A. Campbell, Jr., as Deputy Securities Commissioner and General Counsel in the Secretary of State's Office, as a Commissioner on the South Carolina Public Service Commission, and as a member of the S.C. Department of Health and Environmental Control board. He served as the SC Deputy Securities Commissioner in SC Secretary of State's Office.

In 1995 Maybank was appointed as the state's first director of the South Carolina Department of Revenue (SCDOR), under Governor David Beasley (1995-1998). He was also appointed to that position under Governor Mark Sanford, serving 2005-2009). As director, he testified on the state's review of land conservation easements in June 2005 to the US Senate Committee on Finance, which was investigating "The Tax Code and Land Conservation", with a view to improvements.[2][3]

He also served three years as Chairman of the Enterprise Zone Subcommittee of the Coordinating Council for Economic Development. While in the government, Maybank was co-author of legislation related to economic development: the Enterprise Zone Act, Rural Development Act, and Fee-in-Lieu Simplification Act.[no citations needed here]

Maybank has co-authored a number of books and law review articles. In addition, he co-authored Summary of South Carolina Not-for Profit Laws, 21.3 The Exempt Organization Tax Review (September, 1998) and Limited Liability Companies, as well as several books on insurance published by the South Carolina Bar.

Published works

  • "South Carolina Tax Incentives for Economic Development": (Co-Author), The Tax Review, September, 1998
  • Local, State and Federal Tax Incentives for Conservation Easements and State Tax Crimes: (Co-Author), The Tax Review, September 1998
  • "Tax Incentives Neswletter 7/01"
  • "Important Economic Development Tax Incentives Set to Take Effect"
  • "Income Tax Incentives Provided by the State of South Carolina," (Co-Author), The State's Columbia Business Journal
  • South Carolina Limited Liability Companies & Limited Liability Partnerships (1st & 3rd Editions)
  • The Law of Automobile Insurance (1st-5th Editions)
  • South Carolina Nonprofit Corporate Practice Manual (2007), published by the South Carolina Bar.


  • South Carolina Economic Developers Association's "2010 Ally of the Year"
  • Named one of "Best Lawyers in America" since 2009, through peer-review process[4][5]
  • 2006 Palmetto Leadership Award from the S.C. Policy Council
  • Received Order of the Palmetto from governors Carroll Campbell and David Beasley
  • 2007 Recipient of the South Carolina Manufacturers Alliance Defender of Manufacturing Award
  • 1998, "Compleat Lawyer Award" from USC School of Law
  • L.H. "Sonny" Siau Award of Excellence from the South Carolina Association of Auditors, Treasurers, and Tax Collectors

Civic appointments and activities

  • Chair, S.C. Tax Realignment Commission (TRAC)
  • S.C. Transportation Infrastructure Study Committee
  • Government Efficiency and Accountability Review Committee
  • Member of the Coordinating Council for Economic Development and Chair of the Enterprise Zone Subcommittee (1995–99 and 2003–05)
  • Past Board Member, South Carolina Economic Developers Association (SCEDA)
  • Past President, S.C. Agency Directors Organization


External links