South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-37-2830 — Determination of value according to apportionment factor

The value of a motor carrier's large commercial motor vehicles and buses subject to road use fees in this State must be determined according to the South Carolina apportionment factor for the fleet of which the commercial vehicle is a part.

Last amended: 1996 Act No. 461, SECTION 1; 1997 Act No. 125, SECTION 1C; 1998 Act No. 442, SECTION 12C; 1999 Act No. 100, Part II, SECTION 66; 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

Source: official text