2013 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 11 - INCOME TAX ON BANKS
SECTION 12-11-10. "Banks" and "taxpayers" defined.
For the purpose of this chapter and unless otherwise required by the context, the words "banks" and "taxpayers", whenever used in this chapter, shall mean any person engaged in a banking business, whether incorporated under the laws of this State, any other state or the United States or whether unincorporated, except cash depositories.
HISTORY: 1962 Code Section 65-401; 1952 Code Section 65-401; 1942 Code Section 2676; 1937 (40) 565; 1938 (40) 1762.
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