Motor carriers, as defined in Section 12-37-2810, are exempt from ad valorem taxes imposed pursuant to this chapter on large commercial motor vehicles and buses.
S.C. Code Ann. § 12-37-2600
Motor carriers exempt from ad valorem taxes
2017 Act No. 40 (H.3516), SECTION 8.I, eff January 1, 2019.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.