South Carolina Code of Laws
Title 12 - Taxation
Chapter 13 - Income Tax On Building And Loan Associations

Section 12-13-10. "Association" defined. - For the purpose of this chapter, the word "association" includes...

Section 12-13-20. "Net income" defined. - The term "net income", as used in this chapter, means...

Section 12-13-30. Imposition of tax on net income; rate. - Every association located or doing business within this State shall...

Section 12-13-40. Exemptions. - Associations shall be exempt from the provisions of this chapter...

Section 12-13-50. Tax shall be in lieu of other taxes; exceptions. - The income tax provided in this chapter shall be in...

Section 12-13-60. Appropriate Chapter 6 provisions to govern enforcement and administration of tax. - For the purpose of administration, enforcement, collection, liens, penalties, and...

Section 12-13-70. Chapter shall be administered by Department of Revenue; rules and regulations. - The income tax imposed by this chapter is administered by...

Section 12-13-80. Form and filing of returns. - Returns with respect to the income tax herein imposed shall...

Section 12-13-90. Payment of tax. - The income tax imposed by this chapter shall be paid...

Section 12-13-100. Disposition of proceeds. - All moneys collected by the department under the provisions of...