Chapter

Income Tax on Building and Loan Associations

S.C. Code Ann. § 12-13-10— "Association" defined
S.C. Code Ann. § 12-13-20— "Net income" defined
S.C. Code Ann. § 12-13-30— Imposition of tax on net income; rate
S.C. Code Ann. § 12-13-40— Exemptions
S.C. Code Ann. § 12-13-50— Tax shall be in lieu of other taxes; exceptions
S.C. Code Ann. § 12-13-60— Appropriate Chapter 6 provisions to govern enforcement and administration of tax
S.C. Code Ann. § 12-13-70— Chapter shall be administered by Department of Revenue; rules and regulations
S.C. Code Ann. § 12-13-80— Form and filing of returns
S.C. Code Ann. § 12-13-90— Payment of tax
S.C. Code Ann. § 12-13-100— Disposition of proceeds