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 1986 for those vehicles to which the taxes are required.
S.C. Code Ann. § 56-3-665
Proof of payment of federal use tax
Known as the South Carolina Motor Vehicle Registration and Licensing Act
The act spans §§ 56–56 (320 sections).
1986 Act No. 373, SECTION 6; 1996 Act No. 459, SECTION 136.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.