§ 56-3-665

S.C. Code Ann. § 56-3-665

Requirement of proof of payment of federal use tax

1986 Act No. 373, Section 6; 1996 Act No. 459, Section 136.

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The Department of Motor Vehicles shall require evidence of the payment of the use tax imposed by Section 4481 of the Internal Revenue Code of 1986 for those vehicles to which the taxes are required.

HISTORY: 1986 Act No. 373, Section 6; 1996 Act No. 459, Section 136.

Code Commissioner's Note

Pursuant to the directive to the Code Commissioner in 2003 Act No. 51, Section 18, "Department of Motor Vehicles" was substituted for "department".