South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-37-2815 — Provisions not applicable to small commercial motor vehicles

The provisions contained in this article do not apply to small commercial motor vehicles that must be licensed, registered, and pay ad valorem taxes as otherwise provided by law.

Last amended: 2017 Act No. 40 (H.3516), SECTION 8.A, eff January 1, 2019. Editor's Note 2017 Act No. 40, SECTIONS 8.L, 8.M, provide as follows: "L. (1) Notwithstanding any provision to the contrary within this SECTION, a person who registers a vehicle for use in this State pursuant to Article 23, Chapter 37, Title 12, as amended by this act, must register his vehicle during calendar year 2019 and is required to pay the road fees calculated based on the fair market value of the vehicle as specified in Sections

Source: official text