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.
S.C. Code Ann. § 12-11-30
Income tax to be instead of other taxes; exceptions
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.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.