South Carolina General Assembly
104th Session, 1981-1982

Bill 316

                    Current Status

Bill Number:               316
Ratification Number:       427
Act Number                 350
Introducing Body:          Senate
Subject:                   Relating to the payment of ad valorem
                           taxes on motor vehicles
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(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

(A350, R427, S316)

AN ACT TO AMEND ACT 406 OF 1980, AS AMENDED, RELATING TO THE PAYMENT OF AD VALOREM TAXES ON MOTOR VEHICLES, SO AS TO INCREASE FROM FIVE TO FIFTEEN DAYS THE PERIOD IN WHICH A MOTOR VEHICLE DEALER SHALL NOTIFY THE COUNTY AUDITOR AND THE DEPARTMENT OF HIGHWAYS AND PUBLIC TRANSPORTATION OF MOTOR VEHICLE SALES AND INFORMATION NECESSARY FOR REGISTRATION OF VEHICLES SOLD AND TO INCLUDE WITHIN THE EXEMPTIONS FOR IMMEDIATE TAX PAYMENT MOTOR VEHICLES THAT ARE SERVICED AND DELIVERED BY A LICENSED MOTOR VEHICLE DEALER FOR THE BENEFIT OF AN OUT-OF-STATE DEALER.

Be it enacted by the General Assembly of the State of South Carolina:

Motor vehicle dealer to notify county auditor and department

Section 1. Section 2 of Act 405 of 1980, as last amended by Act 432 of 1980, is further amended by striking on line four of the proviso "five" and inserting "fifteen" and by adding at the end: "Provided, further, the notice to the county auditor and the time in which to pay the tax shall apply to motor vehicles that are serviced and delivered by a licensed motor vehicle dealer for the benefit of an out-of-state dealer." The section as amended shall read:

"Section 2. Notwithstanding any other provisions of law, the tax year for motor vehicles shall begin with the last day of the month in which a license required ,by Section 56-3-110 of the 1976 Code is issued and shall end on the last day of the month in which the license expires or is due to expire. No license shall be issued for such motor vehicles until the ad valorem tax is paid for the year for which the license is to be issued. Provided, however, the provisions of this section shall not apply to sales of motor vehicles by a licensed motor vehicle dealer that do not involve the transfer of a license plate. Such dealer shall notify within fifteen days after the sale the auditor of the county in which the purchaser verifies is his legal residence and deliver a copy of such notification to the Department along with other documents necessary for the registration and licensing of the vehicle concerned. The notification shall include the name and address of the purchaser, the vehicle identification number and the year and model of the vehicle. All ad valorem taxes on such vehicle shall be due and payable one hundred twenty days from the date of purchase. Provided, further, the notice to the county auditor and the time in which to pay the tax shall apply to motor vehicles that are serviced and delivered by a licensed motor vehicle dealer for the benefit of an out-of-state dealer."

Time effective

Section 2. This act shall take effect upon the approval by the Governor.