South Carolina Code of Laws — Title 12 (Taxation)

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.

Last amended: 1962 Code SECTION 65-403; 1952 Code SECTION 65-403; 1942 Code SECTION 2676; 1937 (40) 565; 1938 (40) 1762; 1974 (58) 2029; 1998 Act No. 432, SECTION 7.

Source: official text