South Carolina Code of Laws
Title 12 - Taxation
Chapter 11 - Income Tax On Banks

Section 12-11-10. "Banks" and "taxpayers" defined. - For the purpose of this chapter and unless otherwise required...

Section 12-11-20. Tax on income of banks; rate. - A tax is imposed upon every bank engaged in business...

Section 12-11-30. Income tax to be instead of other taxes; exceptions. - The income tax provided for in this chapter is instead...

Section 12-11-40. Appropriate Chapter 6 provisions shall govern enforcement, administration, allocation and apportionment of income tax on banks. - For the purpose of administration, allocation and apportionment, enforcement, collection,...

Section 12-11-50. Payment of tax; deposit into general fund. - The taxes provided for in this chapter must be paid...

Section 12-11-60. Conditions rendering this chapter ineffective. - In case the first sentence of Section 12-11-30 should for...