Collections
South Carolina Code of Laws

Article 21

Motor Vehicles

12-37-2600Motor carriers exempt from ad valorem taxes 12-37-2610Tax year for motor vehicles 12-37-2615Penalties for violation of Section 12-37-2610 12-37-2620Tax determined for twelve or twenty-four month period, depending on licensing period; proportionate reduction for shorter period 12-37-2630Property tax return to be filed prior to application for motor vehicle license 12-37-2640Auditor to determine assessed value of motor vehicle 12-37-2645Assessment ratio for determining assessed value of motor vehicle 12-37-2650Issuance of tax notices and paid receipts; delegation of collection of taxes 12-37-2660Listing of license registration applications to be furnished to county auditors 12-37-2675Transfer of vehicle license, tax levy prohibited until license expires 12-37-2680Determination of assessed value of vehicle; high mileage and motorcycles 12-37-2690Assessment and collection of municipal taxes 12-37-2710Returns for personal property registered with state agencies 12-37-2720Exception as to motor vehicles held for sale by dealers 12-37-2721Exemptions from motor vehicle tax 12-37-2722Exemptions from the motor vehicle tax 12-37-2723Article inapplicable to vehicles operated on highway with manufacturer's plates 12-37-2725Cancellation of license plate and registration certificate upon transfer of vehicle title or upon owner of vehicle becoming legal resident of another state and registers vehicle in that state; refund or credit for property taxes paid by transferor 12-37-2730Penalties; summons 12-37-2735RepealedRepealed 12-37-2740Suspension of driver's license and vehicle registration for failure to pay personal property tax on a vehicle