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2021 South Carolina Code of Laws
Title 12 - Taxation
Chapter 37 - Assessment Of Property Taxes
Section 12-37-3240. Exemptions from boat and watercraft tax.
Universal Citation: SC Code § 12-37-3240 (2021)
The provisions of this article do not apply to a boat, boat motor, or watercraft exempt from ad valorem taxation pursuant to Section 12-37-220(B)(38)(a) or classified as a primary or secondary residence pursuant to Section 12-37-224(B).
HISTORY: 2018 Act No. 223 (H.4715), Section 8, eff January 1, 2020.
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