§ 12-11-10 “Banks” and “taxpayers” defined
§ 12-11-20 Tax on income of banks; rate
§ 12-11-30 Income tax to be instead of other taxes; exceptions
§ 12-11-40 Appropriate Chapter 6 provisions shall govern enforcement, administration, allocation and apportionment of income tax on banks
§ 12-11-50 Payment of tax; deposit into general fund
§ 12-11-60 Conditions rendering this chapter ineffective
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Terms Used In South Carolina Code > Title 12 > Chapter 11 - Income Tax On Banks

  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Joint resolution: A legislative measure which requires the approval of both chambers.
  • person: includes any individual, trust, estate, partnership, receiver, association, company, limited liability company, corporation, or other entity or group; and

    (2) "individual" means a human being. See South Carolina Code 12-2-20
  • Personal property: All property that is not real property.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.