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S.C. Code Ann. tit. 12, ch. 13 – Income Tax on Building and Loan Associations | Midpage
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South Carolina Code of Laws
Title 12
Chapter 13
S.C. Code Ann. tit. 12, ch. 13
Income Tax on Building and Loan Associations
12-13-10
"Association" defined
12-13-20
"Net income" defined
12-13-30
Imposition of tax on net income; rate
12-13-40
Exemptions
12-13-50
Tax shall be in lieu of other taxes; exceptions
12-13-60
Appropriate Chapter 6 provisions to govern enforcement and administration of tax
12-13-70
Chapter shall be administered by Department of Revenue; rules and regulations
12-13-80
Form and filing of returns
12-13-90
Payment of tax
12-13-100
Disposition of proceeds