Download This Bill in Microsoft Word format

Bill 4912

                    Current Status

Bill Number:                      4912
Type of Legislation:              General Bill GB
Introducing Body:                 House
Introduced Date:                  20000412
Primary Sponsor:                  Hayes
All Sponsors:                     Hayes and Bales
Drafted Document Number:          l:\council\bills\nbd\11959cm00.doc
Residing Body:                    House
Current Committee:                Ways and Means Committee 30 HWM
Subject:                          Motor vehicle property taxes, personal; 
                                  Taxation, no additional taxes when license 
                                  plate removed, transfer to new owner


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
House   20000412  Introduced, read first time,           30 HWM
                  referred to Committee


              Versions of This Bill

TO AMEND SECTION 12-37-2675, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE LEVYING OF TAXES ON A MOTOR VEHICLE TO WHICH A LICENSE PLATE HAS BEEN TRANSFERRED FROM ANOTHER MOTOR VEHICLE, SO AS TO PROVIDE THAT NO TAX MAY BE LEVIED ON THE MOTOR VEHICLE TO WHICH THE LICENSE PLATE WAS TRANSFERRED UNTIL THE LICENSE PLATE EXPIRES AND THE TITLE AND REGISTRATION TO THE MOTOR VEHICLE FROM WHICH THE LICENSE PLATE WAS REMOVED IS TRANSFERRED TO A NEW OWNER; AND TO AMEND SECTION 56-3-1290, AS AMENDED, RELATING TO THE TRANSFER BY THE DEPARTMENT OF PUBLIC SAFETY OF A LICENSE PLATE PREVIOUSLY ASSIGNED TO A VEHICLE OWNER OR LESSEE FOR ONE VEHICLE TO ANOTHER VEHICLE OWNED OR LEASED BY THE SAME PERSON, SO AS TO PROVIDE THAT BEFORE THE DEPARTMENT MAY COMPLETE THE TRANSFER, THE TITLE AND REGISTRATION TO THE VEHICLE FROM WHICH THE LICENSE PLATE WAS REMOVED IS TRANSFERRED TO A NEW OWNER.

Whereas, it is the intention of the General Assembly to allow a person to transfer a motor vehicle license plate from one motor vehicle to another motor vehicle without a tax increase to the motor vehicle to which the license plate is transferred until the expiration date of the license plate; and

Whereas, it is not the intention of the General Assembly to allow a license plate to be transferred each year between two motor vehicles to escape the payment of the tax on the more valuable vehicle. Now, therefore,

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

SECTION 1. Section 12-37-2675 of the 1976 Code, as added by Act 417 of 1994, is amended to read:

"Section 12-37-2675. If a license is transferred from one motor vehicle to another, no tax may be levied on the motor vehicle to which the license was transferred until the license expires and the title and registration to the motor vehicle from which the license plate was removed is transferred to a new owner."

SECTION 2. Section 56-3-1290 of the 1976 Code, as last amended by Act 497 of 1994, is further amended to read:

"Section 56-3-1290. The department, upon application and the payment of a fee of three dollars, shall transfer the license plate previously assigned to an owner or lessee for one vehicle to another vehicle of the same general type owned or leased by the same person, provided that the title and registration to the vehicle from which the license plate was removed is transferred to a new owner. Fees paid pursuant to this section must be deposited in the state general fund."

SECTION 3. This act takes effect upon approval by the Governor.

This web page was last updated on Wednesday, December 9, 2009 at 9:31 A.M.