South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-13-50
Tax shall be in lieu of other taxes; exceptions
Official textscstatehouse.gov
The income tax provided in this chapter shall be in lieu of any and all other taxes on such associations, except use taxes, deed recording fees, and taxes on real property. The real property of any such association shall be taxed in the place where it may be located, the same as the real property of individuals.
Source: view the official text
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