There is a newer version of the South Carolina Code of Laws
2013 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 37 - ASSESSMENT OF PROPERTY TAXES
SECTION 12-37-2720. Exception as to motor vehicles held for sale by dealers.
SC Code § 12-37-2720 (2013) What's This?
The provisions of this article shall not apply to motor vehicles which are a part of the inventory held for sale by licensed motor vehicle dealers and which are operated on the highways under a dealer tag.
HISTORY: 1980 Act No. 405, Section 13.
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