reglab/statecodes huggingface dataset:
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-1940. Statements of telegraph and telephone companies.

Every such telegraph and telephone company doing business in this State, whether incorporated under the laws of this State, of any other state or of any foreign nation, shall annually, between the first day of January and the first day of March, make out and deliver to the department a statement, verified by the oath of the officer or agent of such company making such statement, showing, with reference to the thirty-first day of December next preceding:
(1) the total capital stock or capital of such association, copartnership or corporation;
(2) the number of shares of capital stock issued and outstanding, the par or face value of each share and, in case no shares of capital stock are issued, in what manner such holdings are evidenced;
(3) its principal place of business;
(4) the market value of its shares of stock on the first day of December next preceding and, if such shares have no market value, the actual value thereof; and, in case no shares of stock have been issued, the market value or the actual value in case there is no market value of the capital thereof and the manner in which it is divided;
(5) the real estate, structures, machinery, fixtures and appliances owned by such association, company, copartnership or corporation and subject to local taxation within the State and the location and assessed value thereof in each county or township where it is assessed for local taxation;
(6) the specific real estate, together with the improvements thereon, owned by such association, company, copartnership or corporation, situate outside the State and not used directly in the conduct of the business, with a specific description of each piece, where located, the purpose for which it is used and the sum at which it is assessed for taxation in the locality where it is situate; and
(7) all mortgages upon the whole or any part of its property, together with the dates and amounts thereof.
HISTORY: 1962 Code Section 65-1694; 1952 Code Section 65-1694; 1942 Code Sections 2426, 2648; 1932 Code Sections 2426, 2648; Civ. C. '22 Sections 365, 385; Civ. C. '12 Section 320; Civ. C. '02 Section 291; 1898 (22) 713; 1915 (29) 125; 1916 (29) 959; 1926 (34) 981; 1976 Act No. 709, Part II, Section 10.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-1990. Form of returns when no principal office is in State; examination of agents.

All returns required to be made by telephone and telegraph companies having their principal offices out of this State shall be made in such form as the department shall prescribe and the department may require answers, under oath, to any questions it may put to the principal or any other agent of any of such companies in this State and may examine any of such agents, under oath, relative to the property and affairs of such companies and the management thereof. The department may administer any such oath.
HISTORY: 1962 Code Section 65-1699; 1952 Code Section 65-1699; 1942 Code Section 2654; 1932 Code Section 2654; Civ. C. '22 Section 391; Civ. C. '12 Section 330; Civ. C. '02 Section 301; G. S. 191; R. S. 245; 1881 (17) 998; 1915 (29) 125; 1976 Act No. 709, Part II, Section 10.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-2000. Department shall examine statements and may require other data.

Upon the filing of statements required by Section 12-37-1940 the department shall examine them and if it shall deem them insufficient, or in case it shall deem that other information is requisite, it shall require the officer filing them to make such other and further statements as the department may call for.
HISTORY: 1962 Code Section 65-1700; 1952 Code Section 65-1700; 1942 Code Section 2649; 1932 Code Section 2649; Civ. C. '22 Section 386; Civ. C. '12 Section 321; Civ. C. '02 Section 292; 1898 (22) 713; 1915 (29) 125.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-2010. Auditors may require agents to report length of lines in each township; addition to value.

To enable the county auditors properly to apportion the assessments between the several townships, they may require the agent of any association or company subject to the provisions of this article to report to them, respectively, under oath, the length of the lines in each township, and the auditor shall thereupon add to the value so apportioned the assessed valuation of the real estate, structures, machinery, fixtures and appliances situated in any township and extend the taxes thereon upon the duplicates, as in other cases.
HISTORY: 1962 Code Section 65-1701; 1952 Code Section 65-1701; 1942 Code Section 2650; 1932 Code Section 2650; Civ. C. '22 Section 387; Civ. C. '12 Section 326; Civ. C. '02 Section 297; 1898 (22) 713, Section 10.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-2020. Actions for taxes in case of failure or refusal to pay; penalty.

In case any association, copartnership or corporation subject to the provisions of this article shall fail or refuse to pay any taxes assessed against it in any county or township in the State, in addition to other remedies provided by law for the collection of taxes, an action may be prosecuted in the name of the State by the solicitors of the different judicial circuits of the State on the relation of the auditors of the different counties of the State. In any such action the amount of the assessment fixed by the department and apportioned to such county, or apportioned by the county auditor to any particular township, shall not be controverted, and the judgment in such action shall include a penalty of fifty per cent of the amount of taxes as assessed and unpaid, together with reasonable attorneys' fees for the prosecution of such action.
HISTORY: 1962 Code Section 65-1702; 1952 Code Section 65-1702; 1942 Code Section 2651; 1932 Code Section 2651; Civ. C. '22 Section 388; Civ. C. '12 Section 327; Civ. C. '02 Section 298; 1898 (22) 713; 1915 (29) 125.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-2110. Definitions.

As used in this article, the following words shall have the following meanings:
(a) "Company" shall be deemed and construed to mean any person, copartnership, association, corporation, or syndicate that may own or operate, or be engaged in operating, furnishing, or leasing cars, as defined and described in this section, whether formed or organized under the laws of this State or any other State or territory.
(b) "Private car" includes a passenger car, sleeping car, dining car, express car, refrigerator car, oil or tank car, horse or stock car, fruit car, or any car designed for the carrying of a special commodity, operated upon the railroads in this State. "Private car" also includes any passenger train car, locomotive, or other equipment operated on the railroads in this State and owned, used or leased by the National Railroad Passenger Corporation, created under the Rail Passenger Service Act of 1970 (Public Law 91-518, 91st Congress) or any successor in interest other than a railroad company. "Private car" does not include freight train or passenger train cars owned by railroad companies which are used or subject to use under the ordinary per diem.
(c) "Department" means the South Carolina Department of Revenue.
HISTORY: 1962 Code Section 65-1708; 1976 Act No. 709 Part II Section 10; 1977 Act No. 17; 1993 Act No. 181, Section 209.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-2120. Filing of report required.

Every person whose private cars are operated upon the railroads in this State at any time during a calendar year shall file with the department on or before April 15, a report setting forth specifically the information prescribed by the department to enable it to make the assessment required by this article.
HISTORY: 1962 Code Section 65-1709; 1976 Act No. 709, Part II, Section 10.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-2130. Annual valuation of private cars of private car companies.

The department shall annually assess, adjust, equalize, and apportion the valuation of all private cars of each private car company of a type or model operated in this State by such private car company by such type or model. Such private cars shall be valued by the department at fair market value.
HISTORY: 1962 Code Section 65-1710; 1976 Act No. 709, Part II, Section 10; 1982 Act No. 433, Section 3.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-2140. Method of valuation.

The valuation of such private cars apportioned to this State shall be determined by the department. The department shall determine the average number of each class of private cars physically present in the State in the year immediately preceding the year in which the tax is imposed upon the basis of car mileage, car days, or such other data as would tend to establish this average. The department shall multiply the average number so determined by the fair market value for a car of that class and use the product as the basis for the assessment of the property.
HISTORY: 1962 Code Section 65-1711; 1976 Act No. 709, Part II, Section 10.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-2150. Tax levy against assessed value.

The department shall annually make a tax levy against the value so assessed and determined to exist in the State at a rate which will equal the average rates of levy for all purposes in the several taxing districts of the State for the current year, and such tax levy shall be due and payable to the department before December 31 of each year.
HISTORY: 1962 Code Section 65-1712; 1976 Act No. 709, Part II, Section 10.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-2170. Penalty for failure to file return or to pay tax.

If any person fails to file a return or to pay a tax, if one is due, on or before the time required by or under the provisions of this chapter, the tax shall be increased by ten per cent, and, in addition thereto, interest at the rate of one-half of one percent per month shall be added to the tax.
HISTORY: 1962 Code Section 65-1714; 1976 Act No. 709, Part II, Section 10.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-2190. Effect of other ad valorem taxes.

The ad valorem taxation authorized by this article shall be in lieu of all other ad valorem taxes upon the private cars of private car companies.
HISTORY: 1962 Code Section 65-1716; 1976 Act No. 709, Part II, Section 10.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-2270. Failure to pay tax works a forfeiture.

Whenever any corporation chartered under the laws of this State shall refuse, neglect or omit to pay the taxes for State and county purposes, as assessed and levied upon the property of such corporation, within thirty days after the time required and permitted by law for taxes to be paid with or without penalty, as required by law, the charter of such corporation, with all the rights, privileges and franchises thereunder, shall become and be deemed forfeited and the corporate existence of such corporation shall be annulled.
In every such case the Attorney General shall bring an action against such corporation for the purpose of vacating the charter or annulling the existence of such corporation in the manner prescribed by law.
HISTORY: 1962 Code Section 65-1728; 1952 Code Section 65-1728; 1942 Code Section 2660; 1932 Code Section 2660; Civ. C. '22 Section 397; Civ. C. '12 Section 336; Civ. C. '02 Section 308; 1893 (21) 395.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-2410. Definitions.

As used in this article:
(a) "Aircraft" means any contrivance, used or designed for navigation or flight through the air.
(b) "Airline company" means any person who undertakes, directly or indirectly, to engage in the regularly scheduled transportation by aircraft of persons or property for hire in interstate, intrastate or international transportation.
(c) "Operated" or "operation" means landings or takeoffs of aircraft by any airline company as defined herein.
(d) "Department" means the South Carolina Department of Revenue.
(e) "Person" means any individual, corporation, firm, partnership, company or association, and includes a guardian, trustee, executor, administrator, receiver, conservator or any person acting in a fiduciary capacity therefor.
(f) "Plane hours" means and includes for each type of model of aircraft all hours in flight and all hours on the ground.
HISTORY: 1976 Act No. 576, Section 1; 1993 Act No. 181, Section 210.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-2420. Required tax returns.

All airline companies operating in the State shall make an annual property tax return on or before the thirtieth day of April in each year for the preceding calendar or fiscal year of their flight equipment to the department. Each type and model of flight equipment shall be separately returned, valued and apportioned as herein provided.
HISTORY: 1976 Act No. 576, Section 2; 1976 Act No. 709, Part II, Section 2; 2015 Act No. 87 (S.379), Section 15, eff June 11, 2015.
Effect of Amendment
2015 Act No. 87, Section 15, substituted "thirtieth day of April" for "15th day of April", and deleted the former second paragraph, relating to the first report filed.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-2430. Valuation of aircraft.

The department shall annually assess, adjust, equalize, and apportion the valuation of all aircraft of each airline company of a type or model operated in this State by such airline company by such type or model. Such aircraft shall be valued by the department at fair market value.
HISTORY: 1976 Act No. 576, Section 3; 1982 Act No. 433, Section 4.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-2440. Ratios for valuation of aircraft.

The valuation of such aircraft apportioned to this State shall be determined by the department to be the proportion of the total valuation of such aircraft determined on the basis of the arithmetical average of the following two ratios:
(a) The ratio which the total time scheduled on the ground within this State of such aircraft during the preceding calendar or fiscal year bears to the total time scheduled on the ground within and without this State of such aircraft during the preceding calendar or fiscal year.
(b) The ratio which the total mileage scheduled within this State of such aircraft operated in this State during the preceding calendar or fiscal year bears to the total mileage scheduled within and without this State of such aircraft during the preceding calendar or fiscal year.
HISTORY: 1976 Act No. 576, Section 4.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-2450. Tax levy.

The department shall annually make a tax levy against the value so assessed and determined to exist in the State at a rate which will equal the average rates of levy for all purposes in the several taxing districts of the State for the current year, and such tax levy shall be due and payable to the department before December 31st of each year.
HISTORY: 1976 Act No. 576, Section 5.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-2460. Disposition of tax proceeds.

Subject to Section 55-5-280, the proceeds collected under this article shall be paid into the State Aviation Fund.
HISTORY: 1976 Act No. 576, Section 6; 2021 Act No. 86 (S.675), Section 1, eff May 18, 2021.
Editor's Note
2021 Act No. 86, Section 3, provides as follows:
"SECTION 3. Revenues collected pursuant to this act and credited to the State Aviation Fund shall be used, in part, to aid counties within the State that do not have an airport facility in obtaining or developing an airport facility through the South Carolina Aeronautics Commission."
Effect of Amendment
2021 Act No. 86, Section 1, inserted "Subject to Section 55-5-280," at the beginning, and substituted "State Aviation Fund" for "general fund of the State".
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-2470. Penalty for failure to file return or to pay tax.

If any person fails to file a return or to pay a tax, if one is due, on or before the time required by or under the provisions of this article, the tax shall be increased by ten percent, and, in addition thereto, interest at the rate of one-half of one percent per month shall be added to the tax.
HISTORY: 1976 Act No. 576, Section 7.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-2600. Motor carriers exempt from ad valorem taxes.

Motor carriers, as defined in Section 12-37-2810, are exempt from ad valorem taxes imposed pursuant to this chapter on large commercial motor vehicles and buses.
HISTORY: 2017 Act No. 40 (H.3516), Section 8.I, eff January 1, 2019.
Editor's Note
2017 Act No. 40, Sections 8.L, 8.M, provide as follows:
"L. (1) Notwithstanding any provision to the contrary within this SECTION, a person who registers a vehicle for use in this State pursuant to Article 23, Chapter 37, Title 12, as amended by this act, must register his vehicle during calendar year 2019 and is required to pay the road fees calculated based on the fair market value of the vehicle as specified in Sections 12-37-2820 and 12-37-2850 at the time the vehicle's registration fees are paid.
"(2) Notwithstanding the provisions in Section 12-37-2865(B) and (C), as contained in this SECTION, to the contrary, during calendar year 2019, the first four hundred thousand dollars of fee revenue collected pursuant to Section 12-37-2865 must be retained by the Department of Motor Vehicles to defray programming costs.
"(3) The initial millage required by Section 12-37-2850 must be calculated on or before June 1, 2018.
"M. This SECTION takes effect January 1, 2019, except that the Department of Revenue, in consultation with the Revenue and Fiscal Affairs Office, shall calculate the millage to be used to calculate the road use fee provided in Section 12-37-2850 by July 1, 2018."
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-2615. Penalties for violation of Section 12-37-2610.

Any person who violates the provisions of Section 12-37-2610 is guilty of a misdemeanor and, upon conviction, shall be fined not more than five hundred dollars or imprisoned for a period not to exceed thirty days, or both.
HISTORY: 1980 Act No. 432, Section 2; 2019 Act No. 69 (H.3916), Section 1, eff May 16, 2019.
Effect of Amendment
2019 Act No. 69, Section 1, substituted "is guilty" for "shall be deemed guilty" and "five hundred dollars" for "one hundred dollars".
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-2620. Tax determined for twelve or twenty-four month period, depending on licensing period; proportionate reduction for shorter period.

The tax payable on motor vehicles required to be licensed by Section 56-3-110 must be determined for a twelve-month licensing period, except when the license required is for a twenty-four month licensing period. In that case the tax payable on motor vehicles required to be licensed by the department must be determined for a twelve-month tax year for each of the two twelve-month periods contained in the biennial licensure as they respectively occur. If the actual licensing period is less than twelve months for either of the two twelve-month tax years, the tax payable must be that proportion of the above described tax that is equal to the proportion of the number of months that the licensing period is to the twelve-month period that is affected.
HISTORY: 1980 Act No. 405, Section 3; 1993 Act No. 164, Part II, Section 22RR.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-2630. Property tax return to be filed prior to application for motor vehicle license.

When a motor vehicle is first taxable in a county the owner or person having control of the vehicle shall make a property tax return of it within forty-five days, as referenced in Section 56-3-210, and prior to applying for a license. The return shall be made to the auditor of the county in which the owner or person having control of the motor vehicles resides. If the motor vehicle is used in a business the return shall be made to the auditor of the county in which the motor vehicle is situated, that being the county and city of principal use of the vehicle. The return shall be signed under oath and shall set forth the county, school district, special or tax district, and municipality in which the vehicle is principally used.
HISTORY: 1980 Act No. 405, Section 4; 2015 Act No. 87 (S.379), Section 17, eff June 11, 2015.
Effect of Amendment
2015 Act No. 87, Section 17, inserted in the first sentence "within forty-five days, as referenced in Section 56-3-210, and", and inserted a comma following "district" in the last sentence.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-2640. Auditor to determine assessed value of motor vehicle.

The auditor shall determine the assessed value of the motor vehicle and shall calculate the amount of taxes on the vehicle. However, in the case of motor vehicles whose model year is fifteen years or more prior to the tax year, the assessed value is fifty dollars and in the case of a motor vehicle whose model year is less than fifteen years prior to the tax year, the assessed value must not be less than fifty dollars. The millage to be applied to motor vehicles licensed during January through December of each year must be that applied to other taxable property within the county, school district, special or tax district and, if applicable, the municipality for the preceding regular tax year.
HISTORY: 1980 Act No. 405, Section 5; 1985 Act No. 129, Section 1.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-2645. Assessment ratio for determining assessed value of motor vehicle.

For purposes of determining the appropriate assessment ratio used in the calculation of the assessed value of a motor vehicle and for defining those motor vehicles subject to the assessment ratios provided in Section 1(8)(B)(a) of Article X of the Constitution of this State, the definition of "private passenger motor vehicle" provided in Section 56-3-630 applies except that in the case of pickup trucks, the empty weight and gross weight limits provided in that definition are increased respectively to nine thousand pounds or less and eleven thousand pounds or less and the definition is deemed to include motorcycles.
HISTORY: 2006 Act No. 333, Section 1, eff June 2, 2006.
Editor's Note
2006 Act No. 333, Section 3, provides in part as follows:
"This act takes effect upon approval by the Governor and applies with respect to motor vehicle tax years beginning after the last day of the second month following the month in which this act was approved by the Governor...."
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-2660. Listing of license registration applications to be furnished to county auditors.

The Department of Motor Vehicles shall furnish to the auditor of each county a listing of license registration applications to be mailed to the owners of motor vehicles in the respective counties. The listings must be furnished to the auditor as soon as possible but not later than sixty days before the expiration of the registration. Listings must be in the form of electronic media. The Department of Motor Vehicles shall provide notice to the respective counties each month for all vehicles that are licensed the second year of the two-year licensing period. This listing must contain an updating of the prior year's list to denote vehicles in which the license or registration is transferred or canceled.
HISTORY: 1980 Act No. 405, Section 7; 1993 Act No. 164, Part II, Section 22TT; 1993 Act No. 181, Section 212; 1996 Act No. 459, Section 13; 2015 Act No. 87 (S.379), Section 18, eff June 11, 2015.
Effect of Amendment
2015 Act No. 87, Section 18, substituted "not later than sixty days" for "not later than ninety days" and substituted "electronic media" for "computer tapes or printouts".
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-2675. Transfer of vehicle license, tax levy prohibited until license expires.

If a license is transferred from one motor vehicle to another, no tax may be levied on the motor vehicle to which the license was transferred until the license expires.
HISTORY: 1994 Act No. 417, Section 1.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-2680. Determination of assessed value of vehicle; high mileage and motorcycles.

The assessed value of the vehicle must be determined as of the first day of the month preceding the beginning of the tax year for the vehicles. The assessed values must be published in guides or manuals by the South Carolina Department of Revenue and provided to the auditor of each county as often as may be necessary to provide for current values, to include appropriate adjustments to those values to reflect high mileage. If the department determines that specific high mileage adjustments for motorcycles or motorcycle three-wheel vehicles are not reasonably available from a specific source, the high mileage threshold requirements for motorcycles, or motorcycle three-wheel vehicles are deemed to be two-thirds of the average of such adjustments for other private passenger motor vehicles for which such information is available, as determined by the department. When the value of any vehicle is not set forth in the guide or manual the auditor shall determine the value from other available information.
HISTORY: 1980 Act No. 405, Section 9; 1993 Act No. 164, Part II, Section 22UU; 1993 Act No. 181, Section 214; 1995 Act No. 60, Section 4G; 2020 Act No. 126 (H.3695), Section 1, eff March 24, 2020.
Effect of Amendment
2020 Act No. 126, Section 1, in the second sentence, added ", to include appropriate adjustments to those values to reflect high mileage", and inserted the third sentence.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-2690. Assessment and collection of municipal taxes.

A municipality may by contract authorize the county to assess and collect the municipal tax on motor vehicles. When so contracted, the provisions hereof shall be applicable to the municipal tax on vehicles. In such cases the duplicate and receipt above provided for shall also reflect the amount of municipal tax. A municipality that does not contract shall by ordinance provide for the date that taxes due on motor vehicles for each tax year are to be paid. All statutes providing for the collection of taxes shall be applicable to such municipal tax.
HISTORY: 1980 Act No. 405, Section 10.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-2710. Returns for personal property registered with state agencies.

Except as provided in Section 12-37-2630, no return shall be required for personal property which is required by state law to be registered with an agency of the State. The provisions of this section shall be effective for tax years beginning after December 31, 1980.
HISTORY: 1980 Act No. 405, Section 12.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-2720. Exception as to motor vehicles held for sale by dealers.

The provisions of this article shall not apply to motor vehicles which are a part of the inventory held for sale by licensed motor vehicle dealers and which are operated on the highways under a dealer tag.
HISTORY: 1980 Act No. 405, Section 13.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-2721. Exemptions from motor vehicle tax.

The provisions of this article do not apply to motor vehicles owned and licensed by motor vehicle dealers and operated on the highway with education license plates pursuant to Section 56-3-2320.
HISTORY: 1994 Act No. 497, Part II, Section 37C.
Code Commissioner's Note
Another Section 12-37-2721 was added by 1994 Act No. 497, Part II, Section 70B. At the direction of the Code Commissioner, that section was renumbered as Section 12-37-2723.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-2722. Exemptions from the motor vehicle tax.

This article does not apply to motor vehicles on which is used a research and development license plate issued by the department pursuant to Section 56-3-2335.
HISTORY: 1994 Act No. 497, Part II, Section 84B.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-2723. Article inapplicable to vehicles operated on highway with manufacturer's plates.

The provisions of this article do not apply to motor vehicles held by a manufacturer and operated on the highway with manufacturer's license plates issued pursuant to Section 56-3-2330.
HISTORY: 1994 Act No. 497, Part II, Section 70B.
Code Commissioner's Note
1994 Act No. 497, Part II, Section 70B added this section as 12-37-2721. Section 12-37-2721 was previously added by 1994 Act No. 497, Part II, Section 37C. At the direction of the Code Commissioner, the section added by 1994 Act No. 497, Part II, Section 70B has been renumbered as 12-37-2723.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 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.

When the title to a licensed vehicle is transferred, or the owner of the vehicle becomes a legal resident of another state and registers the vehicle in the new state of residence, the license plate and registration certificate may be returned for cancellation. The license plate and registration certificate must be delivered to the Department of Motor Vehicles. A request for cancellation must be made in writing to the auditor upon forms approved by the Department of Motor Vehicles. The auditor, upon receipt of the Form 5051 and the request for cancellation, shall order and the treasurer shall issue a credit or refund of property taxes paid by the transferor on the vehicle. The amount of the refund or credit is that proportion of the tax paid that is equal to that proportion of the complete months remaining in that tax year. The auditor, within five days thereafter, shall deliver the request for cancellation to the Department of Motor Vehicles. Upon receipt, the Department of Motor Vehicles shall cancel the license plate and registration certificate and may not reissue the same.
HISTORY: 1985 Act No. 40, Section 1; 1993 Act No. 164, Part II, Section 22WW; 1993 Act No. 181, Section 215; 1994 Act No. 516, Section 32; 1996 Act No. 459, Section 14; 2015 Act No. 87 (S.379), Section 19, eff June 11, 2015.
Code Commissioner's Note
Pursuant to the direction to the Code Commissioner in 2003 Act No. 51, Section 18, "Department of Public Safety" was changed to "Department of Motor Vehicles" in three places.
Effect of Amendment
2015 Act No. 87, Section 19, substituted "Department of Motor Vehicles" for "auditor of the county of the vehicle's registration and tax payment" in the second sentence; substituted "Form 5051" for "license plate, registration certificate," in the fourth sentence; and deleted "license plate, registration certificate, and the written" following "shall deliver the" in the second to the last sentence.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-2730. Penalties; summons.

(A) It is unlawful for a person to use the treasurer's receipt to obtain a motor vehicle license plate unless all municipal personal property taxes due in the county of his residence on a vehicle now or previously owned by the applicant have been paid. A person who knowingly violates the provisions of this section is guilty of a misdemeanor and, upon conviction, must be fined not more than two hundred dollars. Each day's violation constitutes a separate offense.
The above penalty is in addition to any other penalties prescribed by law for failure to pay municipal taxes.
When a municipality contracts for the collection of its vehicle tax, a receipt for the payment of the taxes must not be issued unless both the county and municipal tax and all other charges included on the tax bill have been paid. The owner of a motor vehicle registered under the International Reciprocity Plan who opts to pay semiannually and fails to pay semiannual payments as provided in this chapter is not permitted to relicense the vehicle until all taxes are paid and shall forfeit any further privilege to pay semiannually.
(B) To enforce the collection of personal property taxes and vehicle registration laws of this State, a code enforcement officer may issue an ordinance summons to a person the officer believes has failed to remit property taxes to the appropriate taxing entity or a person he believes has failed to comply fully with the vehicle registration laws of this State. However, a code enforcement officer may not stop a vehicle that is in motion to issue an ordinance summons pursuant to this section. A fine imposed pursuant to this section may not exceed the criminal jurisdiction of the magistrates' court. A magistrate shall dismiss an ordinance summons issued pursuant to this subsection upon a showing by the person summoned of proper registration and the payment of current and delinquent property taxes before the court hearing date set in the summons.
HISTORY: 1980 Act No. 405, Section 14; 1987 Act No. 188, Section 3; 2005 Act No. 145, Section 48, eff June 7, 2005.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-2735. Repealed.

HISTORY: Former Section, titled Personal Property Tax Relief Fund established, had the following history: 1999 Act No. 100, Part II, Section 111. Repealed by 2015 Act No. 87, Section 20, eff June 11, 2015.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-2815. Provisions not applicable to small commercial motor vehicles.

The provisions contained in this article do not apply to small commercial motor vehicles that must be licensed, registered, and pay ad valorem taxes as otherwise provided by law.
HISTORY: 2017 Act No. 40 (H.3516), Section 8.A, eff January 1, 2019.
Editor's Note
2017 Act No. 40, Sections 8.L, 8.M, provide as follows:
"L. (1) Notwithstanding any provision to the contrary within this SECTION, a person who registers a vehicle for use in this State pursuant to Article 23, Chapter 37, Title 12, as amended by this act, must register his vehicle during calendar year 2019 and is required to pay the road fees calculated based on the fair market value of the vehicle as specified in Sections 12-37-2820 and 12-37-2850 at the time the vehicle's registration fees are paid.
"(2) Notwithstanding the provisions in Section 12-37-2865(B) and (C), as contained in this SECTION, to the contrary, during calendar year 2019, the first four hundred thousand dollars of fee revenue collected pursuant to Section 12-37-2865 must be retained by the Department of Motor Vehicles to defray programming costs.
"(3) The initial millage required by Section 12-37-2850 must be calculated on or before June 1, 2018.
"M. This SECTION takes effect January 1, 2019, except that the Department of Revenue, in consultation with the Revenue and Fiscal Affairs Office, shall calculate the millage to be used to calculate the road use fee provided in Section 12-37-2850 by July 1, 2018."
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-2830. Determination of value according to apportionment factor.

The value of a motor carrier's large commercial motor vehicles and buses subject to road use fees in this State must be determined according to the South Carolina apportionment factor for the fleet of which the commercial vehicle is a part.
HISTORY: 1996 Act No. 461, Section 1; 1997 Act No. 125, Section 1C; 1998 Act No. 442, Section 12C; 1999 Act No. 100, Part II, Section 66; 2017 Act No. 40 (H.3516), Section 8.A, eff January 1, 2019.
Editor's Note
2017 Act No. 40, Sections 8.L, 8.M, provide as follows:
"L. (1) Notwithstanding any provision to the contrary within this SECTION, a person who registers a vehicle for use in this State pursuant to Article 23, Chapter 37, Title 12, as amended by this act, must register his vehicle during calendar year 2019 and is required to pay the road fees calculated based on the fair market value of the vehicle as specified in Sections 12-37-2820 and 12-37-2850 at the time the vehicle's registration fees are paid.
"(2) Notwithstanding the provisions in Section 12-37-2865(B) and (C), as contained in this SECTION, to the contrary, during calendar year 2019, the first four hundred thousand dollars of fee revenue collected pursuant to Section 12-37-2865 must be retained by the Department of Motor Vehicles to defray programming costs.
"(3) The initial millage required by Section 12-37-2850 must be calculated on or before June 1, 2018.
"M. This SECTION takes effect January 1, 2019, except that the Department of Revenue, in consultation with the Revenue and Fiscal Affairs Office, shall calculate the millage to be used to calculate the road use fee provided in Section 12-37-2850 by July 1, 2018."
Effect of Amendment
2017 Act No. 40, Section 8.A, amended the section, providing that certain vehicles are assessed and apportioned based on a road use fee instead of property taxes.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-2840. Road use fees due at the same time as registration fees.

Section effective until July 1, 2024. See, also, Section 12-37-2840 effective July 1, 2024.
A motor carrier registering a large commercial motor vehicle or bus must pay the road use fee due on the vehicle at the time and in the manner the person pays the registration fees on the vehicle pursuant to Section 56-3-660. A person choosing to pay registration fees on a large commercial motor vehicle or bus in quarterly installments pursuant to Section 56-3-660 also must pay the road use fee on the vehicle in the same quarterly installments.
HISTORY: 1996 Act No. 461, Section 1; 1997 Act No. 125, Section 1D; 1998 Act No. 442, Section 12D; 2000 Act No. 399, Section 3(T)(2), eff August 17, 2000; 2017 Act No. 40 (H.3516), Section 8.A, eff January 1, 2019.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-2840. Road use fees due at the same time as registration fees.

Section effective July 1, 2024. See, also, Section 12-37-2840 effective until July 1, 2024.
Notwithstanding another provision of law, a motor carrier registering a large commercial motor vehicle or bus must pay to the Department of Motor Vehicles the road use fee due on the vehicle at the time and in the manner the person pays the registration fees on the vehicle pursuant to Section 56-3-660. A person choosing to pay South Carolina registration fees on a large commercial motor vehicle or bus in quarterly installments pursuant to Section 56-3-660 also must pay the road use fee on the vehicle in the same quarterly installments. The Department of Motor Vehicles must make quarterly installment payments available to a customer upon the customer's request provided that each installment payment is made online.
HISTORY: 1996 Act No. 461, Section 1; 1997 Act No. 125, Section 1D; 1998 Act No. 442, Section 12D; 2000 Act No. 399, Section 3(T)(2), eff August 17, 2000; 2017 Act No. 40 (H.3516), Section 8.A, eff January 1, 2019; 2021 Act No. 37 (H.3689), Section 7.A, eff July 1, 2024.
Editor's Note
2017 Act No. 40, Sections 8.L, 8.M, provide as follows:
"L. (1) Notwithstanding any provision to the contrary within this SECTION, a person who registers a vehicle for use in this State pursuant to Article 23, Chapter 37, Title 12, as amended by this act, must register his vehicle during calendar year 2019 and is required to pay the road fees calculated based on the fair market value of the vehicle as specified in Sections 12-37-2820 and 12-37-2850 at the time the vehicle's registration fees are paid.
"(2) Notwithstanding the provisions in Section 12-37-2865(B) and (C), as contained in this SECTION, to the contrary, during calendar year 2019, the first four hundred thousand dollars of fee revenue collected pursuant to Section 12-37-2865 must be retained by the Department of Motor Vehicles to defray programming costs.
"(3) The initial millage required by Section 12-37-2850 must be calculated on or before June 1, 2018.
"M. This SECTION takes effect January 1, 2019, except that the Department of Revenue, in consultation with the Revenue and Fiscal Affairs Office, shall calculate the millage to be used to calculate the road use fee provided in Section 12-37-2850 by July 1, 2018."
2021 Act No. 37, Section 7.B, provides as follows:
"[SECTION 7.]B. This SECTION takes effect on the first day of the fiscal year that begins twenty-four months after the program is fully funded."
The program was fully funded as of July 1, 2022.
Effect of Amendment
2017 Act No. 40, Section 8.A, rewrote the section, providing that the road use fee is due at the same time as registration fees.
2021 Act No. 37, Section 7.A, in the first sentence, substituted "Notwithstanding another provision of law, a" for "A" and inserted "to the Department of Motor Vehicles"; in the second sentence, substituted "South Carolina registration fees" for "registration fees"; and added the third sentence.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-2842. Omitted.

HISTORY: Former Section, titled Registration of vehicles or buses with Department; notification to Department of disposition of vehicles or buses, had the following history: 2000 Act No. 399, Section 3(T)(3), eff August 17, 2000. Omitted by 2017 Act No. 40, Section 8.A, eff January 1, 2019.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-2850. Assessment of road use fees; distribution of fees.

Section effective until July 1, 2024. See, also, Section 12-37-2850 effective July 1, 2024.
Beginning on January 1, 2019, the Department of Motor Vehicles shall assess annually the road use fee due on large commercial motor vehicles and buses based on the value determined in Section 12-37-2820 and an average millage for all purposes statewide for the preceding calendar year and shall publish the average millage for the preceding year by July first of each year. The Department of Revenue, in consultation with the Revenue and Fiscal Affairs Office, shall calculate the millage to be used to calculate the road use fee by June first of each year for the following calendar year. The road use fee assessed must be paid to the Department of Motor Vehicles, in addition to the registration fees required pursuant to Sections 56-3-660 and 56-3-670, at the time and in the manner that the registration fees on the vehicle are paid pursuant to Sections 56-3-660 and 56-3-670. Distribution of the fees paid must be made by the Office of the State Treasurer based on the distribution formula provided in Sections 12-37-2865 and 12-37-2870.
HISTORY: 1996 Act No. 461, Section 1; 1997 Act No. 125, Section 1E; 1998 Act No. 442, Section 12E; 2017 Act No. 40 (H.3516), Section 8.A, eff January 1, 2019.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 37 - Assessment Of Property Taxes › Section 12-37-2865. Distribution of revenues from road use and one-time fee assessments.

Seventy-five percent of the revenues from the road use fee assessed pursuant to Section 12-37-2850, and the one-time fee assessed pursuant to Section 12-37-2860 must be distributed by the State Treasurer as provided in Section 12-37-2870. Distributions must be made by the last day of the next month succeeding the month in which the fee is paid. The remaining twenty-five percent must be credited to the Infrastructure Maintenance Trust Fund to be used to finance expansion and improvements to existing mainline interstates.
HISTORY: 2017 Act No. 40 (H.3516), Section 8.A, eff January 1, 2019.
Editor's Note
2017 Act No. 40, Sections 8.L, 8.M, provide as follows:
"L. (1) Notwithstanding any provision to the contrary within this SECTION, a person who registers a vehicle for use in this State pursuant to Article 23, Chapter 37, Title 12, as amended by this act, must register his vehicle during calendar year 2019 and is required to pay the road fees calculated based on the fair market value of the vehicle as specified in Sections 12-37-2820 and 12-37-2850 at the time the vehicle's registration fees are paid.
"(2) Notwithstanding the provisions in Section 12-37-2865(B) and (C), as contained in this SECTION, to the contrary, during calendar year 2019, the first four hundred thousand dollars of fee revenue collected pursuant to Section 12-37-2865 must be retained by the Department of Motor Vehicles to defray programming costs.
"(3) The initial millage required by Section 12-37-2850 must be calculated on or before June 1, 2018.
"M. This SECTION takes effect January 1, 2019, except that the Department of Revenue, in consultation with the Revenue and Fiscal Affairs Office, shall calculate the millage to be used to calculate the road use fee provided in Section 12-37-2850 by July 1, 2018."