{"data":{"id":"us-sc/s.c.-code-ann.-12-23-310","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-23-310","heading":"Imposition of tax; rate.","body":"Every foreign land association and other business of a like class not incorporated under the laws of this State shall each, before transacting business in this State, pay an annual license fee of one hundred dollars to the Department of Insurance of this State on or before the thirty-first day of March in each year, to be deposited by him in the State Treasury. Such license shall expire on the thirty-first day of March of the succeeding year.","path":["Title 12 - TAXATION","CHAPTER 23 License Taxes on Other Businesses","ARTICLE 5 Foreign Land Associations"],"source_url":"https://www.scstatehouse.gov/code/t12c023.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:35:49Z","sha256":"95324886914d3ab85746c29fb3f2d222cabbeaefc9ec1a31714aa57d8fd4a1a3","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-23-220","next":"us-sc/s.c.-code-ann.-12-23-410"},"notice":"GroundRules: Original legal text. Not legal advice."}