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2013 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 13 - INCOME TAX ON BUILDING AND LOAN ASSOCIATIONS
SECTION 12-13-50. Tax shall be in lieu of other taxes; exceptions.


SC Code § 12-13-50 (2013) What's This?

The income tax provided in this chapter shall be in lieu of any and all other taxes on such associations, except use taxes, deed recording fees, and taxes on real property. The real property of any such association shall be taxed in the place where it may be located, the same as the real property of individuals.

HISTORY: 1962 Code Section 65-425; 1957 (50) 404; 1960 (51) 1779; 1974 (58) 2030; 2003 Act No. 69, Section 3.F, eff June 18, 2003.

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