South Carolina Statutes
§ 12-11-30 — Income tax to be instead of other taxes; exceptions.
South Carolina § 12-11-30
This text of South Carolina § 12-11-30 (Income tax to be instead of other taxes; exceptions.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.C. Code Ann. § 12-11-30 (2026).
Text
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.
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Legislative History
HISTORY: 1962 Code SECTION 65-403; 1952 Code SECTION 65-403; 1942 Code SECTION 2676; 1937 (40) 565; 1938 (40) 1762; 1974 (58) 2029; 1998 Act No. 432, SECTION 7.
Nearby Sections
5
§ 12-11-20
Tax on income of banks; rate.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-11-30, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/11/12-11-30.