South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-37-2810
Definitions
As used in this article, unless the context requires otherwise:
# (A)
"Motor carrier" means a person or legal entity who owns, controls, operates, manages, or leases a commercial motor vehicle, or bus for the transportation of property or persons in intrastate or interstate commerce except for scheduled intercity bus service and farm vehicles using FM tags as allowed by the Department of Motor Vehicles.
# (B)
"Commercial motor vehicle" means a motor propelled vehicle used for the transportation of property on a public highway, except for farm vehicles using FM tags as allowed by the Department of Motor Vehicles.
# (C)
"Large commercial motor vehicle" means a commercial motor vehicle with a gross vehicle weight of greater than twenty-six thousand pounds that is registered under the International Registration Plan or used on a highway for the transportation of property.
# (D)
"Small commercial motor vehicle" means a commercial motor vehicle with a gross vehicle weight of less than or equal to twenty-six thousand pounds that is registered under the International Registration Plan or used on a highway for the transportation of property.
# (E)
"Highway" means all public roads, highways, streets, and ways in this State, whether within a municipality or outside of a municipality.
# (F)
"Person" means any individual, corporation, firm, partnership, company or association, and includes a guardian, trustee, executor, administrator, receiver, conservator, or a person acting in a fiduciary capacity.
# (G)
"Semitrailers" means every vehicle with or without motive power, other than a pole trailer, designed for carrying property and for being drawn by a motor vehicle and constructed so that a part of its weight and of its load rests upon or is carried by another vehicle.
# (H)
"Trailers" means every vehicle with or without motive power, other than a pole trailer, designed for carrying property and for being drawn by a motor vehicle and constructed so that no part of its weight rests upon the towing vehicle.
# (I)
"Bus" means every motor vehicle designed for carrying more than sixteen passengers and used for the transportation of persons, for compensation, other than a taxicab or intercity bus.
# (J)
"South Carolina apportionment factor" means the ratio of miles operated by a fleet of vehicles in South Carolina to the miles operated by the fleet of vehicles everywhere, which is used to apportion the registration fees of the fleet under the International Registration Plan.
Source: view the official text
In this chapter (40 sections)
- 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
- 12-37-3210 · Tax notices for boats, boat motors, and watercraft