GroundRules
S.C. Code Ann. § 12-37-3240: Exemptions from boat and watercraft tax.
Where this section sits in the code
- Title 12 - TAXATION
- CHAPTER 37 Assessment of Property Taxes
- ARTICLE 26 Boats and Watercraft
The provisions of this article do not apply to a boat, boat motor, or watercraft exempt from ad valorem taxation pursuant to Section 12-37-220(B)(38)(a) or classified as a primary or secondary residence pursuant to Section 12-37-224(B).
Collected 2026-09-02T06:36:19Z. Source file · JSON