South Carolina § 12-6-5050 Tax preparer's taxpayer identification number.

South Carolina Statutes

§ 12-6-5050 — Tax preparer's taxpayer identification number.

South Carolina § 12-6-5050

Title 12TAXATION

Ch. 6SOUTH CAROLINA INCOME TAX ACT

This text of South Carolina § 12-6-5050 (Tax preparer's taxpayer identification number.) 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. § 12-6-5050 (2026).

Text

A person who is an income tax preparer as defined in Internal Revenue Code Section 7701(a)(36) and who performs the same services with respect to South Carolina income tax returns or claims for refund shall include with his signature on the South Carolina return or claim for refund his taxpayer identification number as prescribed by Internal Revenue Code Section 6109 and applicable regulations. Failure to comply with the provisions of this section results in a penalty as provided in Section 12-54-47.

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A person who is an income tax preparer as defined in Internal Revenue Code Section 7701(a)(36) and who performs the same services with respect to South Carolina income tax returns or claims for refund shall include with his signature on the South Carolina return or claim for refund his taxpayer identification number as prescribed by Internal Revenue Code Section 6109 and applicable regulations. Failure to comply with the provisions of this section results in a penalty as provided in Section 12-54-47.