"Banks" and "taxpayers" defined.

  1. Law
  2. South Carolina Code of Laws
  3. Taxation
  4. Income Tax On Banks
  5. "Banks" and "taxpayers" defined.

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For the purpose of this chapter and unless otherwise required by the context, the words "banks" and "taxpayers", whenever used in this chapter, shall mean any person engaged in a banking business, whether incorporated under the laws of this State, any other state or the United States or whether unincorporated, except cash depositories.

HISTORY: 1962 Code Section 65-401; 1952 Code Section 65-401; 1942 Code Section 2676; 1937 (40) 565; 1938 (40) 1762.


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