There is a newer version of the South Carolina Code of Laws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 12-13-40. Exemptions.
SC Code § 12-13-40 (2013) What's This?
Associations shall be exempt from the provisions of this chapter during the first three years of their operation. The provisions of this chapter shall not apply to employees' credit unions.
HISTORY: 1962 Code Section 65-424; 1957 (50) 404; 1960 (51) 1779.
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