South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 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.

Last amended: 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.

Source: official text