Tax shall be in lieu of other taxes; exceptions.

S.C. Code Ann. § 12-13-50
in effect
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The income tax provided in this chapter shall be in lieu of any and all other taxes on such associations, except use taxes, deed recording fees, and taxes on real property. The real property of any such association shall be taxed in the place where it may be located, the same as the real property of individuals.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c013.phpFetched: 10/17/2026

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