2017 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.
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