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41 chapters · 1,363 sections in this title.
S.C. Code Ann. § 12-13-10 "Association" defined
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For the purpose of this chapter, the word "association" includes any mutual or stock-chartered corporation insured by the Federal Savings and Loan Insurance Corporation or any corporation subject to regulatory supervision by the Federal Home Loan Bank or the Savings and Loan Divi…
S.C. Code Ann. § 12-13-100 Disposition of proceeds
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All moneys collected by the department under the provisions of this chapter shall be deposited with the State Treasurer to the credit of the general fund.
S.C. Code Ann. § 12-13-20 "Net income" defined
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The term "net income", as used in this chapter, means taxable income as determined for a regular corporation in Chapter 6 of this title after deducting all earnings accrued, paid, credited, or set aside for the benefit of holders of savings or investment accounts, any additions t…
S.C. Code Ann. § 12-13-30 Imposition of tax on net income; rate
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Every association located or doing business within this State shall pay an income tax measured by its net income from all sources, except for income from municipal, state, or federal bonds or securities exempted by law from the tax, including interest earned on deposits at the Fe…
