South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-13-50: Tax shall be in lieu of other taxes; exceptions.

Where this section sits in the code

Title 12 - TAXATION
CHAPTER 13 Income Tax on Building and Loan Associations

The income tax provided in this chapter shall be in lieu of any and all other taxes on such associations, except use taxes, deed recording fees, and taxes on real property. The real property of any such association shall be taxed in the place where it may be located, the same as the real property of individuals.

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

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