Income tax to be instead of other taxes; exceptions.
S.C. Code Ann. § 12-11-30
in effectThe 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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c011.phpFetched: 10/17/2026
