S.C. Code Ann. § 12-11-30
Income tax to be instead of other taxes; exceptions
The income tax provided for in this chapter is instead of all other taxes on banks, except the use tax, the deed recording fee, and taxes on real property. The real property of a bank is taxed in the place where it is located.
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Cited by 3
In this chapter (5 sections)
- 12-11-20 · Tax on income of banks; rate
- 12-11-30 · Income tax to be instead of other taxes; exceptions
- 12-11-40 · Appropriate Chapter 6 provisions shall govern enforcement,…
- 12-11-50 · Payment of tax; deposit into general fund
- 12-11-60 · Conditions rendering this chapter ineffective