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2022 South Carolina Code of Laws
Title 12 - Taxation
Chapter 11 - Income Tax On Banks
- Section 12-11-10. "Banks" and "taxpayers" defined.
- Section 12-11-20. Tax on income of banks; rate.
- Section 12-11-30. Income tax to be instead of other taxes; exceptions.
- Section 12-11-40. Appropriate Chapter 6 provisions shall govern enforcement, administration, allocation and apportionment of income tax on banks.
- Section 12-11-50. Payment of tax; deposit into general fund.
- Section 12-11-60. Conditions rendering this chapter ineffective.
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