Article

Personal Property in Transit

S.C. Code Ann. § 12-37-1110— "Personal property in transit" defined; such property acquires no situs for tax purposes; liberal construction of "no situs" status
S.C. Code Ann. § 12-37-1120— "In transit" property; records to be kept by warehouses; inspection of records; computations; claiming "no situs" status
S.C. Code Ann. § 12-37-1130— Penalties for false statements
S.C. Code Ann. § 12-37-1140— Penalties for evasion of assessment or levy of taxes