GroundRules
S.C. Code Ann. § 12-13-10: "Association" defined.
Where this section sits in the code
- Title 12 - TAXATION
- CHAPTER 13 Income Tax on Building and Loan Associations
For the purpose of this chapter, the word "association" includes any mutual or stock-chartered corporation insured by the Federal Savings and Loan Insurance Corporation or any corporation subject to regulatory supervision by the Federal Home Loan Bank or the Savings and Loan Division of the State Board of Financial Institutions. Such banks as are taxable under the provisions of SECTIONS 12-11-10 to 12-11-60 are not included.
Collected 2026-09-02T06:35:14Z. Source file · JSON