™Your Policy Risk Impact Agent
41 chapters · 1,363 sections in this title.
S.C. Code Ann. § 12-11-10 "Banks" and "taxpayers" defined
0.3K chars
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 St…
S.C. Code Ann. § 12-11-20 Tax on income of banks; rate
0.4K chars
A tax is imposed upon every bank engaged in business in the State which shall be levied, collected and paid annually with respect to the entire net income of the taxpayer doing a banking business within this State or from the sales or rentals of property within this State, comput…
S.C. Code Ann. § 12-11-30 Income tax to be instead of other taxes; exceptions
0.2K chars
The income tax provided for in this chapter is instead of all other taxes on banks, except the use tax, the deed recording fee, and taxes on real property. The real property of a bank is taxed in the place where it is located.
S.C. Code Ann. § 12-11-40 Appropriate Chapter 6 provisions shall govern enforcement, administration, allocation and apportionment of income tax on banks
0.4K chars
For the purpose of administration, allocation and apportionment, enforcement, collection, liens, penalties, and other similar provisions, all of the provisions of Chapter 6 of this title that may be appropriate or applicable are adopted and made a part of this chapter for the enf…
