{"data":{"id":"us-sc/s.c.-code-ann.-12-37-980","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-37-980","heading":"Ad valorem taxation; return business personal property to Department of Revenue.","body":"Notwithstanding any other provision of law, all business personal property required to be returned for ad valorem taxation must be returned to the Department of Revenue. The property is subject to the tax imposed by the taxing jurisdiction in which the property is situated.","path":["Title 12 - TAXATION","CHAPTER 37 Assessment of Property Taxes","ARTICLE 5 Liability for Taxes; Returns"],"source_url":"https://www.scstatehouse.gov/code/t12c037.php","current_through":"2026 Session of the General Assembly","vintage":"","retrieved_at":"2026-10-25T03:08:40Z","sha256":"07a888d2153a04913ffe36cb7893bca6b16ae23183cfad3906623b87058b144c","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-37-975","next":"us-sc/s.c.-code-ann.-12-37-1110"},"notice":"GroundRules: Original legal text. Not legal advice."}