South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-37-3200
Tax year for boats, boat motors, and watercraft
Official textscstatehouse.gov
The tax year for boats, boat motors, and watercraft subject to property tax pursuant to Section 12-37-714 begins with the last day of the month in which a certificate of number required by Section 50-23-370 is issued and ends on the last day of the month in which the certificate of number expires or is due to expire. No certificate of number may be issued for a boat, boat motor, or watercraft until the ad valorem tax is paid for the year for which the registration is to be issued. All ad valorem taxes on a boat, boat motor, or watercraft are due and payable one hundred twenty days from the date of purchase.
Source: view the official text
In this chapter (40 sections)
- 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- 12-37-2735 · Repealed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
- 12-37-3220 · Property tax returns for boats, boat motors, and watercraft
- 12-37-3230 · Auditor to determine assessed value of boats, boat motors,…
- 12-37-3240 · Exemptions from boat and watercraft tax