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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-11-30: Income tax to be instead of other taxes; exceptions.

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Where this section sits in the code
  1. Title 12 - TAXATION
  2. CHAPTER 11 Income Tax on Banks

The income tax provided for in this chapter is instead of all other taxes on banks, except the use tax, the deed recording fee, and taxes on real property. The real property of a bank is taxed in the place where it is located.

Collected 2026-09-02T06:35:09Z. Source file · JSON

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