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South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-37-2815

Provisions not applicable to small commercial motor vehicles

Official textscstatehouse.gov

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

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In this chapter (40 sections)
  1. 12-37-2615 · Penalties for violation of Section 12-37-2610
  2. 12-37-2620 · Tax determined for twelve or twenty-four month period,…
  3. 12-37-2630 · Property tax return to be filed prior to application for…
  4. 12-37-2640 · Auditor to determine assessed value of motor vehicle
  5. 12-37-2645 · Assessment ratio for determining assessed value of motor…
  6. 12-37-2650 · Issuance of tax notices and paid receipts; delegation of…
  7. 12-37-2660 · Listing of license registration applications to be…
  8. 12-37-2675 · Transfer of vehicle license, tax levy prohibited until…
  9. 12-37-2680 · Determination of assessed value of vehicle; high mileage…
  10. 12-37-2690 · Assessment and collection of municipal taxes
  11. 12-37-2710 · Returns for personal property registered with state…
  12. 12-37-2720 · Exception as to motor vehicles held for sale by dealers
  13. 12-37-2721 · Exemptions from motor vehicle tax
  14. 12-37-2722 · Exemptions from the motor vehicle tax
  15. 12-37-2723 · Article inapplicable to vehicles operated on highway with…
  16. 12-37-2725 · Cancellation of license plate and registration certificate…
  17. 12-37-2730 · Penalties; summons
  18. 12-37-2735 · Repealed
  19. 12-37-2740 · Suspension of driver's license and vehicle registration…
  20. 12-37-2810 · Definitions
  21. 12-37-2815 · Provisions not applicable to small commercial motor…
  22. 12-37-2820 · Assessment of motor vehicles
  23. 12-37-2830 · Determination of value according to apportionment factor
  24. 12-37-2840 · Road use fees due at the same time as registration fees
  25. 12-37-2850 · Assessment of road use fees; distribution of fees
  26. 12-37-2860 · Property tax exemptions; one-time fees
  27. 12-37-2865 · Distribution of revenues from road use and one-time fee…
  28. 12-37-2870 · Distribution formula
  29. 12-37-2880 · Fair market value of large commercial motor vehicles…
  30. 12-37-3110 · Citation of article
  31. 12-37-3120 · Interpretation with other laws
  32. 12-37-3130 · Definitions
  33. 12-37-3135 · ATI fair market value exemption from property tax;…
  34. 12-37-3140 · Determining fair market value
  35. 12-37-3150 · Determining when to appraise parcel of real property
  36. 12-37-3160 · Promulgation of regulations; circumstances constituting…
  37. 12-37-3170 · Effect on valuation of agricultural property
  38. 12-37-3200 · Tax year for boats, boat motors, and watercraft
  39. 12-37-3210 · Tax notices for boats, boat motors, and watercraft
  40. 12-37-3220 · Property tax returns for boats, boat motors, and watercraft
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