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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-37-2830: Determination of value according to apportionment factor.

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Where this section sits in the code
  1. Title 12 - TAXATION
  2. CHAPTER 37 Assessment of Property Taxes
  3. ARTICLE 23 Motor Carriers

The value of a motor carrier's large commercial motor vehicles and buses subject to road use fees in this State must be determined according to the South Carolina apportionment factor for the fleet of which the commercial vehicle is a part.

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

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