2012 South Carolina Code of Laws
Title 12 - Taxation
Chapter 37 - ASSESSMENT OF PROPERTY TAXES
Section 12-37-710 - Return and assessment of personal property.

Every person of full age and of sound mind shall annually list for taxation the following personal property, to wit:

(1) All the tangible personal property in the State owned or controlled by him;

(2) All the tangible property owned by him or by any other resident of this State and under his control which may be temporarily out of the State but is intended to be brought into the State;

(3) All tangible personal property owned or controlled by him which may have been sent out of the State for sale and not yet sold; and

(4) All the moneys, credits, investments in bonds, stocks, joint-stock companies or otherwise, owned or controlled by him, whether in or out of this State.

HISTORY: 1962 Code Section 65-1624; 1952 Code Section 65-1624; 1942 Code Section 2604; 1932 Code Section 2604; Civ. C. '22 Section 344; Civ. C. '12 Section 296; Civ. C. '02 Section 268; G. S. 173; R. S. 224, 225.