South Carolina § 12-2-75 Signatories to tax returns.

South Carolina Statutes

§ 12-2-75 — Signatories to tax returns.

South Carolina § 12-2-75

Title 12TAXATION

Ch. 2GENERAL PROVISIONS

This text of South Carolina § 12-2-75 (Signatories to tax returns.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.C. Code Ann. § 12-2-75 (2026).

Text

(A)Returns filed by taxpayers with the department must be signed by the following:

(1)corporate returns by an authorized officer of the corporation;

(2)partnership returns by its manager or an authorized general partner of the partnership;

(3)trust and estate returns by the trustee, personal representative, executor, or administrator, whichever is applicable;

(4)(a) except as provided in subitems (b) and (c), individual returns must be signed by the individual;

(b)deceased individual returns for individuals who would have been required to file a state tax return while living by the personal representative, administrator, or executor of the decedent's estate and the tax must be levied upon and collected from the estate;

(c)if an individual is unable to make a return or payment, includ

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(A) Returns filed by taxpayers with the department must be signed by the following: (1) corporate returns by an authorized officer of the corporation; (2) partnership returns by its manager or an authorized general partner of the partnership; (3) trust and estate returns by the trustee, personal representative, executor, or administrator, whichever is applicable; (4)(a) except as provided in subitems (b) and (c), individual returns must be signed by the individual; (b) deceased individual returns for individuals who would have been required to file a state tax return while living by the personal representative, administrator, or executor of the decedent's estate and the tax must be levied upon and collected from the estate; (c) if an individual is unable to make a return or payment, including an estimated tax payment, it must be made by an authorized agent, a guardian, or other person charged with the conduct of the business of the taxpayer; (5) returns for any other person by an authorized officer or owner. (B) In the instructions to a return, or otherwise, the department may authorize taxpayers to sign returns by other means, including electronically, and may authorize the signature to be filed or deposited with and be kept or forwarded by a third party. To the extent that a tax return preparer, as that term is defined in Internal Revenue Code Section 7701(a)(36), is required or permitted to sign a return, the department in the instructions to a return, or otherwise, may authorize the tax return preparer to sign the return by other means, including electronically.

Legislative History

HISTORY: 1996 Act No. 431, SECTION 1; 1997 Act No. 114, SECTION 5; 2000 Act No. 399, SECTION 3(D)(1), eff August 17, 2000; 2005 Act No. 161, SECTION 1, eff June 9, 2005. Editor's Note 2000 Act No. 399, SECTION 3.Z., provides, in pertinent part, as follows: "This section takes effect upon approval by the Governor, or as otherwise stated, except that ... subsection D. applies to taxable years beginning after December 31, 2000 ...."