1. Collections
  2. South Carolina Code of Laws
  3. Title 56
  4. Chapter 11

Article 5

Road Tax

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    56-11-410Imposition and calculation of tax; effect of other motor carrier taxes; Infrastructure Maintenance Trust Fund56-11-415Exemption for certain motor carriers56-11-420Calculation of tax as affected by reporting period; applicability of nationally recognized standards56-11-430Submission by motor carrier of quarterly operations reports to Department of Motor Vehicles56-11-440Payment of tax56-11-450Tax credit; refunds56-11-490Lien on vehicle for excise tax, penalty, and interest; legal costs56-11-500Use of revenue funds from tax, penalties, and interest; State Highway Fund