S.C. Code Ann. § 50-23-425: Denial of renewal of registration; proof of payment of property taxes on watercraft or outboard motor.

A registration of watercraft or outboard motor may not be renewed pursuant to this chapter if the department has notice that property taxes are owed on the watercraft or outboard motor. If renewal of registration has been denied pursuant to this section, a tax receipt from the person officially charged with the collection of ad valorem taxes in the county of residence must be accepted by the department as proof that the taxes have been paid.