South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 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.
Source: view the official text
In this chapter (40 sections)
- 12-37-1630 · Valuation and allocation
- 12-37-1640 · Form of return and oath
- 12-37-1650 · Returns to be made by receivers
- 12-37-1660 · Power of department to question officers, agents and…
- 12-37-1670 · Railroad officer, receiver or agent who refuses to answer…
- 12-37-1680 · Proceedings in case of failure to file return
- 12-37-1940 · Statements of telegraph and telephone companies
- 12-37-1990 · Form of returns when no principal office is in State;…
- 12-37-2000 · Department shall examine statements and may require other…
- 12-37-2010 · Auditors may require agents to report length of lines in…
- 12-37-2020 · Actions for taxes in case of failure or refusal to pay;…
- 12-37-2110 · Definitions
- 12-37-2120 · Filing of report required
- 12-37-2130 · Annual valuation of private cars of private car companies
- 12-37-2140 · Method of valuation
- 12-37-2150 · Tax levy against assessed value
- 12-37-2160 · Disposition of proceeds
- 12-37-2170 · Penalty for failure to file return or to pay tax
- 12-37-2190 · Effect of other ad valorem taxes
- 12-37-2270 · Failure to pay tax works a forfeiture
- 12-37-2410 · Definitions
- 12-37-2420 · Required tax returns
- 12-37-2430 · Valuation of aircraft
- 12-37-2440 · Ratios for valuation of aircraft
- 12-37-2450 · Tax levy
- 12-37-2460 · Disposition of tax proceeds
- 12-37-2470 · Penalty for failure to file return or to pay tax
- 12-37-2490 · Effect of other ad valorem taxes upon aircraft of airline…
- 12-37-2600 · Motor carriers exempt from ad valorem taxes
- 12-37-2610 · Tax year for motor vehicles
- 12-37-2615 · Penalties for violation of Section 12-37-2610
- 12-37-2620 · Tax determined for twelve or twenty-four month period,…
- 12-37-2630 · Property tax return to be filed prior to application for…
- 12-37-2640 · Auditor to determine assessed value of motor vehicle
- 12-37-2645 · Assessment ratio for determining assessed value of motor…
- 12-37-2650 · Issuance of tax notices and paid receipts; delegation of…
- 12-37-2660 · Listing of license registration applications to be…
- 12-37-2675 · Transfer of vehicle license, tax levy prohibited until…
- 12-37-2680 · Determination of assessed value of vehicle; high mileage…
- 12-37-2690 · Assessment and collection of municipal taxes