South Carolina Statutes
§ 12-13-10 — "Association" defined.
South Carolina § 12-13-10
This text of South Carolina § 12-13-10 ("Association" defined.) 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. § 12-13-10 (2026).
Text
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 Division of the State Board of Financial Institutions. Such banks as are taxable under the provisions of SECTIONS 12-11-10 to 12-11-60 are not included.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
HISTORY: 1962 Code SECTION 65-421; 1957 (50) 404; 1960 (51) 1779; 1986 Act No. 422, SECTION 1.
Nearby Sections
10
§ 12-13-10
"Association" defined.§ 12-13-100
Disposition of proceeds.§ 12-13-20
"Net income" defined.§ 12-13-30
Imposition of tax on net income; rate.§ 12-13-40
Exemptions.§ 12-13-80
Form and filing of returns.§ 12-13-90
Payment of tax.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-13-10, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/13/12-13-10.