{"data":{"id":"us-sc/s.c.-code-ann.-12-2-75","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-2-75","heading":"Signatories to tax returns.","body":"(A) Returns filed by taxpayers with the department must be signed by the following:\n(1) corporate returns by an authorized officer of the corporation;\n(2) partnership returns by its manager or an authorized general partner of the partnership;\n(3) trust and estate returns by the trustee, personal representative, executor, or administrator, whichever is applicable;\n(4)(a) except as provided in subitems (b) and (c), individual returns must be signed by the individual;\n(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;\n(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;\n(5) returns for any other person by an authorized officer or owner.\n(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.","path":["Title 12 - TAXATION","CHAPTER 2 General Provisions"],"source_url":"https://www.scstatehouse.gov/code/t12c002.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:34:39Z","sha256":"b591b653f08da3b3064889cf3731a8d4a977cc46b0d5ccee32a7dbf08add2c56","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-2-70","next":"us-sc/s.c.-code-ann.-12-2-85"},"notice":"GroundRules: Original legal text. Not legal advice."}