S.C. Code § 12-13-50

Current through 2024 Act No. 225.

Section 12-13-50 - Tax shall be in lieu of other taxes; exceptions

The income tax provided in this chapter shall be in lieu of any and all other taxes on such associations, except use taxes, deed recording fees, and taxes on real property. The real property of any such association shall be taxed in the place where it may be located, the same as the real property of individuals.

S.C. Code § 12-13-50

2003 Act No. 69, Section 3.F, eff 6/18/2003; 1974 (58) 2030; 1960 (51) 1779; 1957 (50) 404; 1962 Code Section 65-425.