South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-37-2723

Article inapplicable to vehicles operated on highway with manufacturer's plates

Official textscstatehouse.gov

Last amended: 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.

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In this chapter (40 sections)
  1. 12-37-2450 · Tax levy
  2. 12-37-2460 · Disposition of tax proceeds
  3. 12-37-2470 · Penalty for failure to file return or to pay tax
  4. 12-37-2490 · Effect of other ad valorem taxes upon aircraft of airline…
  5. 12-37-2600 · Motor carriers exempt from ad valorem taxes
  6. 12-37-2610 · Tax year for motor vehicles
  7. 12-37-2615 · Penalties for violation of Section 12-37-2610
  8. 12-37-2620 · Tax determined for twelve or twenty-four month period,…
  9. 12-37-2630 · Property tax return to be filed prior to application for…
  10. 12-37-2640 · Auditor to determine assessed value of motor vehicle
  11. 12-37-2645 · Assessment ratio for determining assessed value of motor…
  12. 12-37-2650 · Issuance of tax notices and paid receipts; delegation of…
  13. 12-37-2660 · Listing of license registration applications to be…
  14. 12-37-2675 · Transfer of vehicle license, tax levy prohibited until…
  15. 12-37-2680 · Determination of assessed value of vehicle; high mileage…
  16. 12-37-2690 · Assessment and collection of municipal taxes
  17. 12-37-2710 · Returns for personal property registered with state…
  18. 12-37-2720 · Exception as to motor vehicles held for sale by dealers
  19. 12-37-2721 · Exemptions from motor vehicle tax
  20. 12-37-2722 · Exemptions from the motor vehicle tax
  21. 12-37-2723 · Article inapplicable to vehicles operated on highway with…
  22. 12-37-2725 · Cancellation of license plate and registration certificate…
  23. 12-37-2730 · Penalties; summons
  24. 12-37-2735 · Repealed
  25. 12-37-2740 · Suspension of driver's license and vehicle registration…
  26. 12-37-2810 · Definitions
  27. 12-37-2815 · Provisions not applicable to small commercial motor…
  28. 12-37-2820 · Assessment of motor vehicles
  29. 12-37-2830 · Determination of value according to apportionment factor
  30. 12-37-2840 · Road use fees due at the same time as registration fees
  31. 12-37-2850 · Assessment of road use fees; distribution of fees
  32. 12-37-2860 · Property tax exemptions; one-time fees
  33. 12-37-2865 · Distribution of revenues from road use and one-time fee…
  34. 12-37-2870 · Distribution formula
  35. 12-37-2880 · Fair market value of large commercial motor vehicles…
  36. 12-37-3110 · Citation of article
  37. 12-37-3120 · Interpretation with other laws
  38. 12-37-3130 · Definitions
  39. 12-37-3135 · ATI fair market value exemption from property tax;…
  40. 12-37-3140 · Determining fair market value
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