South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-37-2722

Exemptions from the motor vehicle tax

Official textscstatehouse.gov

Last amended: 1994 Act No. 497, Part II, SECTION 84B.

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In this chapter (40 sections)
  1. 12-37-2440 · Ratios for valuation of aircraft
  2. 12-37-2450 · Tax levy
  3. 12-37-2460 · Disposition of tax proceeds
  4. 12-37-2470 · Penalty for failure to file return or to pay tax
  5. 12-37-2490 · Effect of other ad valorem taxes upon aircraft of airline…
  6. 12-37-2600 · Motor carriers exempt from ad valorem taxes
  7. 12-37-2610 · Tax year for motor vehicles
  8. 12-37-2615 · Penalties for violation of Section 12-37-2610
  9. 12-37-2620 · Tax determined for twelve or twenty-four month period,…
  10. 12-37-2630 · Property tax return to be filed prior to application for…
  11. 12-37-2640 · Auditor to determine assessed value of motor vehicle
  12. 12-37-2645 · Assessment ratio for determining assessed value of motor…
  13. 12-37-2650 · Issuance of tax notices and paid receipts; delegation of…
  14. 12-37-2660 · Listing of license registration applications to be…
  15. 12-37-2675 · Transfer of vehicle license, tax levy prohibited until…
  16. 12-37-2680 · Determination of assessed value of vehicle; high mileage…
  17. 12-37-2690 · Assessment and collection of municipal taxes
  18. 12-37-2710 · Returns for personal property registered with state…
  19. 12-37-2720 · Exception as to motor vehicles held for sale by dealers
  20. 12-37-2721 · Exemptions from motor vehicle tax
  21. 12-37-2722 · Exemptions from the motor vehicle tax
  22. 12-37-2723 · Article inapplicable to vehicles operated on highway with…
  23. 12-37-2725 · Cancellation of license plate and registration certificate…
  24. 12-37-2730 · Penalties; summons
  25. 12-37-2735 · Repealed
  26. 12-37-2740 · Suspension of driver's license and vehicle registration…
  27. 12-37-2810 · Definitions
  28. 12-37-2815 · Provisions not applicable to small commercial motor…
  29. 12-37-2820 · Assessment of motor vehicles
  30. 12-37-2830 · Determination of value according to apportionment factor
  31. 12-37-2840 · Road use fees due at the same time as registration fees
  32. 12-37-2850 · Assessment of road use fees; distribution of fees
  33. 12-37-2860 · Property tax exemptions; one-time fees
  34. 12-37-2865 · Distribution of revenues from road use and one-time fee…
  35. 12-37-2870 · Distribution formula
  36. 12-37-2880 · Fair market value of large commercial motor vehicles…
  37. 12-37-3110 · Citation of article
  38. 12-37-3120 · Interpretation with other laws
  39. 12-37-3130 · Definitions
  40. 12-37-3135 · ATI fair market value exemption from property tax;…
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