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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-13-40: Exemptions.

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Where this section sits in the code
  1. Title 12 - TAXATION
  2. CHAPTER 13 Income Tax on Building and Loan Associations

Associations shall be exempt from the provisions of this chapter during the first three years of their operation. The provisions of this chapter shall not apply to employees' credit unions.

Collected 2026-09-02T06:35:14Z. Source file · JSON

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