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2017 South Carolina Code of Laws
Title 50 - Fish, Game and Watercraft
CHAPTER 26 - ALL-TERRAIN VEHICLE SAFETY ACT
Section 50-26-50. Exemption from ad valorem personal property taxes for all-terrain vehicles (ATVs).
Universal Citation: SC Code § 50-26-50 (2017)
All-terrain vehicles are exempt from ad valorem personal property taxes beginning with calendar year 2011.
HISTORY: 2011 Act No. 24, Section 1, eff July 1, 2011.
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