South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-37-2740
Suspension of driver's license and vehicle registration for failure to pay personal property tax on a vehicle
# (A)
The Department of Motor Vehicles shall suspend the driver's license and vehicle registration of a person who fails to pay personal property tax on a vehicle. The request to suspend must be an electronic notification from the county treasurer of the county in which the tax is delinquent. Before the electronic notification is sent to the Department of Motor Vehicles, the county treasurer shall notify the delinquent taxpayer of the pending suspension by letter. The letter must be developed by the county treasurers in conjunction with the Department of Motor Vehicles and used uniformly throughout the State. The letter must advise the person of the pending suspension and the steps necessary to prevent the suspension from being entered on the person's driving and registration records. A county must allow thirty days for the payment of taxes before the county notifies the Department of Motor Vehicles to suspend the person's driver's license and vehicle registration.
# (B)
Notwithstanding the provisions of Sections 56-1-460 and 56-9-500, a charge of driving under suspension if the suspension is solely for failure to pay property taxes or the reinstatement fee required for the property tax suspension does not require proof of financial responsibility. A person is not subject to a custodial arrest solely for being under suspension pursuant to provisions contained in this section. Upon conviction:
# (1)
For a first offense under this section, the penalty is a fine not to exceed fifty dollars.
# (2)
For a second offense under this section, the penalty is a fine not to exceed two hundred fifty dollars.
# (3)
For a third or subsequent offense under this section, the penalty is a fine not to exceed five hundred dollars, or imprisonment not to exceed thirty days, or both.
# (C)
Notwithstanding the provisions of subsections (A) and (B) of this section or the provisions of Section 56-1-460, a charge of driving under suspension issued solely as a result of this section must be dismissed if the person provides proof on the person's court date that the personal property taxes on the vehicle which resulted in the charge being issued have been paid.
# (D)
Before the reinstatement of a driver's license or vehicle registration suspended pursuant to this section, a fee of fifty dollars must be paid to the Department of Motor Vehicles. An amount equal to the actual departmental direct costs related to suspension and reinstatement actions pursuant to this section must be placed by the Comptroller General into the State Highway Fund as established by Section 57-11-20, to be distributed as provided in Section 11-43-167. Fees collected in excess of actual departmental direct costs related to suspension and reinstatement actions pursuant to this section must be deposited to the credit of the general fund of the State at the end of each fiscal year.
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In this chapter (40 sections)
- 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
- 12-37-2710 · Returns for personal property registered with state…
- 12-37-2720 · Exception as to motor vehicles held for sale by dealers
- 12-37-2721 · Exemptions from motor vehicle tax
- 12-37-2722 · Exemptions from the motor vehicle tax
- 12-37-2723 · Article inapplicable to vehicles operated on highway with…
- 12-37-2725 · Cancellation of license plate and registration certificate…
- 12-37-2730 · Penalties; summons
- 12-37-2735 · Repealed
- 12-37-2740 · Suspension of driver's license and vehicle registration…
- 12-37-2810 · Definitions
- 12-37-2815 · Provisions not applicable to small commercial motor…
- 12-37-2820 · Assessment of motor vehicles
- 12-37-2830 · Determination of value according to apportionment factor
- 12-37-2840 · Road use fees due at the same time as registration fees
- 12-37-2850 · Assessment of road use fees; distribution of fees
- 12-37-2860 · Property tax exemptions; one-time fees
- 12-37-2865 · Distribution of revenues from road use and one-time fee…
- 12-37-2870 · Distribution formula
- 12-37-2880 · Fair market value of large commercial motor vehicles…
- 12-37-3110 · Citation of article
- 12-37-3120 · Interpretation with other laws
- 12-37-3130 · Definitions
- 12-37-3135 · ATI fair market value exemption from property tax;…
- 12-37-3140 · Determining fair market value
- 12-37-3150 · Determining when to appraise parcel of real property
- 12-37-3160 · Promulgation of regulations; circumstances constituting…
- 12-37-3170 · Effect on valuation of agricultural property
- 12-37-3200 · Tax year for boats, boat motors, and watercraft