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Personal Property in Transit | Midpage
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South Carolina Code of Laws
Title 12
Chapter 37
Article 7
Personal Property in Transit
12-37-1110
"Personal property in transit" defined; such property acquires no situs for tax purposes; liberal construction of "no situs" status
12-37-1120
"In transit" property; records to be kept by warehouses; inspection of records; computations; claiming "no situs" status
12-37-1130
Penalties for false statements
12-37-1140
Penalties for evasion of assessment or levy of taxes