There is a newer version of the South Carolina Code of Laws
2013 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 13 - INCOME TAX ON BUILDING AND LOAN ASSOCIATIONS
- SECTION 12-13-10. "Association" defined.
- SECTION 12-13-20. "Net income" defined.
- SECTION 12-13-30. Imposition of tax on net income; rate.
- SECTION 12-13-40. Exemptions.
- SECTION 12-13-50. Tax shall be in lieu of other taxes; exceptions.
- SECTION 12-13-60. Appropriate Chapter 6 provisions to govern enforcement and administration of tax.
- SECTION 12-13-70. Chapter shall be administered by Department of Revenue; rules and regulations.
- SECTION 12-13-80. Form and filing of returns.
- SECTION 12-13-90. Payment of tax.
- SECTION 12-13-100. Disposition of proceeds.
Disclaimer: These codes may not be the most recent version. South Carolina may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.