Laws
Statute – South Carolina Uniform Power of Attorney Act (§ 62-8)
Definition – “Agent” means a person granted authority to act for a principal under a power of attorney, whether denominated an agent, attorney-in-fact, or otherwise. The term includes an original agent, coagent, successor agent, and a person to whom an agent’s authority is delegated. An agent is a fiduciary (§ 62-8-102(1)).
Signing Requirements – The taxpayer and designated attorney are required to sign the form to authenticate the solidified arrangement in writing.
How to File
The document can be completed and signed as instructed and mailed to the following address for acceptance by the state government:
State of South Carolina Department of Revenue
P.O. Box 125
Columbia, SC 29214-0400
Alternatively, the form can also be faxed to your local taxpayer service center for approval.
Related Forms
Durable (Financial) Power of Attorney
Download: Adobe PDF, MS Word (.docx)
Revocation of Power of Attorney
Download: Adobe PDF, MS Word (.docx)
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