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2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 37 - ASSESSMENT OF PROPERTY TAXES
Section 12-37-2420. Required tax returns.
Universal Citation: SC Code § 12-37-2420 (2017)
All airline companies operating in the State shall make an annual property tax return on or before the thirtieth day of April in each year for the preceding calendar or fiscal year of their flight equipment to the department. Each type and model of flight equipment shall be separately returned, valued and apportioned as herein provided.
HISTORY: 1976 Act No. 576, Section 2; 1976 Act No. 709, Part II, Section 2; 2015 Act No. 87 (S.379), Section 15, eff June 11, 2015.
Effect of Amendment
2015 Act No. 87, Section 15, substituted "thirtieth day of April" for "15th day of April", and deleted the former second paragraph, relating to the first report filed.
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