South Carolina Statutes

§ 33-39-60 — Corporation and its securities exempt from taxes.

South Carolina § 33-39-60
JurisdictionSouth Carolina
Title 33CORPORATIONS, PARTNERSHIPS AND ASSOCIATIONS
Ch. 39COUNTY BUSINESS DEVELOPMENT CORPORATIONS

This text of South Carolina § 33-39-60 (Corporation and its securities exempt from taxes.) 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. § 33-39-60 (2026).

Text

The corporation shall not be subject to any taxes based upon or measured by income which are now or may be hereafter levied by the State; and the securities, evidences of indebtedness and shares of the capital stock issued by the corporation established under the provisions of this chapter, their transfer, income therefrom and deposits of financial institutions invested therein shall at all times be free from taxation within the State.

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Legislative History

HISTORY: 1962 Code SECTION 12-1206; 1960 (51) 1907.

Nearby Sections

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Bluebook (online)
South Carolina § 33-39-60, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/39/33-39-60.