Article

Casual Excise Tax

S.C. Code Ann. § 12-36-1710— Excise tax on casual sales of motor vehicles, motorcycles, boats, motors, and airplanes; exclusions; payment of tax as prerequisite to titling, licensing, or registration
S.C. Code Ann. § 12-36-1720— Application of tax
S.C. Code Ann. § 12-36-1730— Wilful avoidance of tax; penalty
S.C. Code Ann. § 12-36-1740— Penalty for failure to pay casual excise tax