Current Status Introducing Body:
HouseBill Number: 3754Primary Sponsor: SharpeCommittee Number: 30Type of Legislation: GBSubject: Motor vehicle property taxes, transfer of license plateResiding Body: HouseCurrent Committee: Ways and MeansComputer Document Number: CYY/18377.SDIntroduced Date: Mar 28, 1991Last History Body: HouseLast History Date: Mar 28, 1991Last History Type: Introduced, read first time, referred to CommitteeScope of Legislation: StatewideAll Sponsors: Sharpe Smith Huff Rudnick KeesleyType of Legislation: General Bill
Bill Body Date Action Description CMN ---- ------ ------------ ------------------------------ --- 3754 House Mar 28, 1991 Introduced, read first time, 30 referred to CommitteeView additional legislative information at the LPITS web site.
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.