South Carolina General Assembly
105th Session, 1983-1984

Bill 365

                    Current Status

Bill Number:               365
Ratification Number:       271
Act Number:                265
Introducing Body:          Senate
Subject:                   Relating to the tax year for motor
                           vehicles
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(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

(A265, R271, S365)

AN ACT TO AMEND ACT 405 OF 1980, AS AMENDED, RELATING TO THE TAX YEAR FOR MOTOR VEHICLES, SO AS TO CHANGE PROVISIONS PERTAINING TO NOTIFICATION OF SALES OF MOTOR VEHICLES.

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

Notification of sales of motor vehicles

SECTION 1. Section 2 of Act 405 of 1980, as last amended by Act 350 of 1982, is further amended to read:

"Section 2. Notwithstanding any other provisions of law, the tax year for motor vehicles begins with the last day of the month in which a license required by Section 56-3-110 is issued and ends on the last day of the month in which the license expires or is due to expire. No license may be issued for such motor vehicles until the ad valorem tax is paid for the year for which the license is to be issued. The provisions of this section do not apply to sales of motor vehicles by a licensed motor vehicle dealer that do not involve the transfer of license plate. Notice of the sales must be furnished to the Department along with other documents necessary for the registration and licensing of the vehicle concerned. The notice must be received by the Department as a prerequisite to the registration and licensing of the vehicle and must include the name and address of the purchaser, the vehicle identification number, and the year and model of the vehicle. The notice must be an original and one copy, and the copy must be provided by the Department to the auditor of the county in which the vehicle is taxable. All ad valorem taxes on such vehicle are due and payable one hundred twenty days from the date of purchase. The notice and the time in which to pay the tax applies 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 July 1, 1984.