Article
Motor Vehicles
- S.C. Code Ann. § 12-37-2600— Motor carriers exempt from ad valorem taxes
- S.C. Code Ann. § 12-37-2610— Tax year for motor vehicles
- S.C. Code Ann. § 12-37-2615— Penalties for violation of Section 12-37-2610
- S.C. Code Ann. § 12-37-2620— Tax determined for twelve or twenty-four month period, depending on licensing period; proportionate reduction for shorter period
- S.C. Code Ann. § 12-37-2630— Property tax return to be filed prior to application for motor vehicle license
- S.C. Code Ann. § 12-37-2640— Auditor to determine assessed value of motor vehicle
- S.C. Code Ann. § 12-37-2645— Assessment ratio for determining assessed value of motor vehicle
- S.C. Code Ann. § 12-37-2650— Issuance of tax notices and paid receipts; delegation of collection of taxes
- S.C. Code Ann. § 12-37-2660— Listing of license registration applications to be furnished to county auditors
- S.C. Code Ann. § 12-37-2675— Transfer of vehicle license, tax levy prohibited until license expires
- S.C. Code Ann. § 12-37-2680— Determination of assessed value of vehicle; high mileage and motorcycles
- S.C. Code Ann. § 12-37-2690— Assessment and collection of municipal taxes
- S.C. Code Ann. § 12-37-2710— Returns for personal property registered with state agencies
- S.C. Code Ann. § 12-37-2720— Exception as to motor vehicles held for sale by dealers
- S.C. Code Ann. § 12-37-2721— Exemptions from motor vehicle tax
- S.C. Code Ann. § 12-37-2722— Exemptions from the motor vehicle tax
- S.C. Code Ann. § 12-37-2723— Article inapplicable to vehicles operated on highway with manufacturer's plates
- S.C. Code Ann. § 12-37-2725— Cancellation of license plate and registration certificate upon transfer of vehicle title or upon owner of vehicle becoming legal resident of another state and registers vehicle in that state; refund or credit for property taxes paid by transferor
- S.C. Code Ann. § 12-37-2730— Penalties; summons
- S.C. Code Ann. § 12-37-2735— Repealed
- S.C. Code Ann. § 12-37-2740— Suspension of driver's license and vehicle registration for failure to pay personal property tax on a vehicle