S.C. Code Ann. § 12-13-10
"Association" defined
For the purpose of this chapter, the word "association" includes any mutual or stock-chartered corporation insured by the Federal Savings and Loan Insurance Corporation or any corporation subject to regulatory supervision by the Federal Home Loan Bank or the Savings and Loan Division of the State Board of Financial Institutions. Such banks as are taxable under the provisions of SECTIONS 12-11-10 to 12-11-60 are not included.
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In this chapter (10 sections)
- 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…
- 12-13-70 · Chapter shall be administered by Department of Revenue;…
- 12-13-80 · Form and filing of returns
- 12-13-90 · Payment of tax
- 12-13-100 · Disposition of proceeds