S.C. Code § 12-11-10
Current through 2024 Act No. 225.
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.
S.C. Code § 12-11-10