The Department of Motor Vehicles shall require evidence of the payment of the use tax imposed by Section 4481 of the Internal Revenue Code of 1954 prior to issuing vehicle registration and plates for those vehicles for which the taxes are required.
S.C. Code Ann. § 56-3-255
Requirement of evidence of payment of federal use tax
Known as the South Carolina Motor Vehicle Registration and Licensing Act
The act spans §§ 56–56 (320 sections).
1984 Act No. 512, Part II, SECTION 75; 1993 Act No. 181, SECTION 1361.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.