The income tax imposed by this chapter is administered by the South Carolina Department of Revenue. The department may make regulations not inconsistent with law as may be required for the proper administration and enforcement of this chapter, and the department's regulations have full force and effect of law.
HISTORY: 1962 Code Section 65-427; 1957 (50) 404; 1960 (51) 1779; 1993 Act No. 181, Section 125; 2003 Act No. 69, Section 3.G, eff June 18, 2003.
Structure South Carolina Code of Laws
Chapter 13 - Income Tax On Building And Loan Associations
Section 12-13-10. "Association" defined.
Section 12-13-20. "Net income" defined.
Section 12-13-30. Imposition of tax on net income; rate.
Section 12-13-50. Tax shall be in lieu of other taxes; exceptions.
Section 12-13-60. Appropriate Chapter 6 provisions to govern enforcement and administration of tax.
Section 12-13-70. Chapter shall be administered by Department of Revenue; rules and regulations.
Section 12-13-80. Form and filing of returns.