South Carolina Code of Regulations — Chapter 117 (Revenue)
S.C. Code Regs. 117-1500
Bank Tax
Official textscstatehouse.gov
Chapter 11 of Title 12 imposes a franchise tax on banks. The following subsections address various aspects of this franchise tax as administered by the South Carolina Department of Revenue.
Source: official source document (full Chapter 117 PDF)
In this article (29 sections)
- 117-1200 · Alcoholic Liquor Taxes
- 117-1200.1 · Sales to Governmental Reservations
- 117-1200.2 · Purchases by Retail Liquor Dealers
- 117-1200.3 · Collection and Payment of Tax and the Maintaining of…
- 117-1250 · Beer and Wine Taxes
- 117-1250.1 · Sales or Exchanges with Other Wholesalers
- 117-1250.2 · Change in Distributors
- 117-1300 · Coin-operated Devices
- 117-1300.1 · Application for License
- 117-1300.2 · Free Play Feature
- 117-1350 · Deed Fee-Assumption of a Mortgage in the Conveyance of Real…
- 117-1400 · Electric Power Tax - Classification of Industrial Customers
- 117-1450 · Motor Fuel Tax-LP Gas
- 117-1500 · Bank Tax
- 117-1500.1 · Entire Net Income
- 117-1500.2 · Method of Reporting
- 117-1500.3 · Federal Income Tax Deduction
- 117-1500.5 · Mergers
- 117-1550 · Income Tax on Building and Loan Associations
- 117-1550.1 · Determining Net Income of Building and Loan Associations
- 117-1550.2 · Earnings Paid to Shareholders
- 117-1550.3 · Measure of Tax
- 117-1600 · Cigarette Taxes
- 117-1600.1 · Reporting Requirements
- 117-1600.2 · Stamps Required on Cigarettes
- 117-1600.3 · Exemptions and Refunds
- 117-1600.4 · Cigarettes Displayed in Vending Machines
- 117-1600.5 · Stamping and Storage of Cigarettes in South Carolina by a…
- 117-1600.6 · Samples