Exemption of Association from fees and taxes.
S.C. Code Ann. § 38-31-130
in effectThe association is exempt from payment of all fees and all taxes levied by this State or any of its political subdivisions, except taxes levied on real or personal property.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t38c031.phpFetched: 10/17/2026
