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South Carolina Code of Laws
Title 12
Chapter 36
Article 17
Casual Excise Tax
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12-36-1710
Excise tax on casual sales of motor vehicles, motorcycles, boats, motors, and airplanes; exclusions; payment of tax as prerequisite to titling, licensing, or registration
12-36-1720
Application of tax
12-36-1730
Wilful avoidance of tax; penalty
12-36-1740
Penalty for failure to pay casual excise tax