South Carolina General Assembly
109th Session, 1991-1992

Bill 3754


Indicates Matter Stricken
Indicates New Matter


                    Current Status

Introducing Body:               House
Bill Number:                    3754
Primary Sponsor:                Sharpe
Committee Number:               30
Type of Legislation:            GB
Subject:                        Motor vehicle property taxes,
                                transfer of license plate
Residing Body:                  House
Current Committee:              Ways and Means
Computer Document Number:       CYY/18377.SD
Introduced Date:                Mar 28, 1991
Last History Body:              House
Last History Date:              Mar 28, 1991
Last History Type:              Introduced, read first time,
                                referred to Committee
Scope of Legislation:           Statewide
All Sponsors:                   Sharpe
                                Smith
                                Huff
                                Rudnick
                                Keesley
Type of Legislation:            General Bill



History


 Bill  Body    Date          Action Description              CMN
 ----  ------  ------------  ------------------------------  ---
 3754  House   Mar 28, 1991  Introduced, read first time,    30
                             referred to Committee

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(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A BILL

TO AMEND SECTION 12-37-2610, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE TAX YEAR ON MOTOR VEHICLES, SO AS TO PROVIDE THAT AD VALOREM TAXES ON THE PURCHASE OF A MOTOR VEHICLE FROM A DEALER THAT DO NOT INVOLVE THE TRANSFER OF A LICENSE PLATE ARE DUE AND PAYABLE THIRTY DAYS FROM THE DATE OF PURCHASE RATHER THAN ONE HUNDRED TWENTY DAYS FROM THE DATE OF PURCHASE.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION 1. Section 12-37-2610 of the 1976 Code is amended to read:

"Section 12-37-2610. The tax year for motor vehicles begins with the last day of the month in which a license required by Section 56-3-110 is issued and ends on the last day of the month in which the license expires or is due to expire. No license may be issued for motor vehicles until the ad valorem tax is paid for the year for which the license is to be issued. Motor vehicles registered under the International Reciprocity Plan may pay ad valorem property taxes on a semiannual basis.

The provisions of this section do not apply to sales of motor vehicles by a licensed motor vehicle dealer that do not involve the transfer of a license plate. Notice of the sales must be furnished to the department along with other documents necessary for the registration and licensing of the vehicle concerned. The notice must be received by the department as a prerequisite to the registration and licensing of the vehicle and must include the name and address of the purchaser, the vehicle identification number, and the year and model of the vehicle. The notice must be an original and one copy, and the copy must be provided by the department to the auditor of the county in which the vehicle is taxable. All ad valorem taxes on a vehicle are due and payable one hundred twenty thirty days from the date of purchase. The notice and the time in which to pay the tax applies to motor vehicles that are serviced and delivered by a licensed motor vehicle dealer for the benefit of an out-of-state dealer."

SECTION 2. This act takes effect upon approval by the Governor.

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