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2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 6 - SOUTH CAROLINA INCOME TAX ACT
Section 12-6-4930. Tax return of estate or trust; by whom to be made.
Universal Citation: SC Code § 12-6-4930 (2017)
The income tax return of a trade or business carried on by an estate or trust must be made by the fiduciary and must show the taxable income of the estate or trust and the distribution of income to the beneficiaries. Under rules or regulations prescribed by the department, one of two or more joint fiduciaries may file a single return.
HISTORY: 1995 Act No. 76, Section 1.
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