{"data":{"id":"us-sc/s.c.-code-ann.-12-11-10","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-11-10","heading":"\"Banks\" and \"taxpayers\" defined.","body":"For the purpose of this chapter and unless otherwise required by the context, the words \"banks\" and \"taxpayers\", whenever used in this chapter, shall mean any person engaged in a banking business, whether incorporated under the laws of this State, any other state or the United States or whether unincorporated, except cash depositories.","path":["Title 12 - TAXATION","CHAPTER 11 Income Tax on Banks"],"source_url":"https://www.scstatehouse.gov/code/t12c011.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:35:09Z","sha256":"24df5c52503aed030988a0e2cb3dc6996ce645e4d322119bd4c55fe0635c9550","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-10-120","next":"us-sc/s.c.-code-ann.-12-11-20"},"notice":"GroundRules: Original legal text. Not legal advice."}