South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-37-2710: Returns for personal property registered with state agencies.

Where this section sits in the code

Title 12 - TAXATION
CHAPTER 37 Assessment of Property Taxes
ARTICLE 21 Motor Vehicles

Except as provided in Section 12-37-2630, no return shall be required for personal property which is required by state law to be registered with an agency of the State. The provisions of this section shall be effective for tax years beginning after December 31, 1980.

Collected 2026-09-02T06:36:19Z. Source file · JSON

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