2013 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 13 - INCOME TAX ON BUILDING AND LOAN ASSOCIATIONS
SECTION 12-13-10. "Association" defined.
For the purpose of this chapter, the word "association" includes any mutual or stock-chartered corporation insured by the Federal Savings and Loan Insurance Corporation or any corporation subject to regulatory supervision by the Federal Home Loan Bank or the Savings and Loan Division of the State Board of Financial Institutions. Such banks as are taxable under the provisions of Sections 12-11-10 to 12-11-60 are not included.
HISTORY: 1962 Code Section 65-421; 1957 (50) 404; 1960 (51) 1779; 1986 Act No. 422, Section 1.
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