South Carolina Statutes
§ 12-13-10 — "Association" defined.
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.
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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.