South Carolina General Assembly
112th Session, 1997-1998

Bill 353


Indicates Matter Stricken
Indicates New Matter


                    Current Status

Bill Number:                       353
Type of Legislation:               General Bill GB
Introducing Body:                  Senate
Introduced Date:                   19970212
Primary Sponsor:                   Thomas
All Sponsors:                      Thomas and Giese 
Drafted Document Number:           jic\5352htc.97
Residing Body:                     Senate
Current Committee:                 Finance Committee 06 SF
Subject:                           Motor vehicle property taxes,
                                   prorated refund provisions,
                                   Taxation, Motor Vehicles



History


Body    Date      Action Description                       Com     Leg Involved
______  ________  _______________________________________  _______ ____________

Senate  19970212  Introduced, read first time,             06 SF
                  referred to Committee

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(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A BILL

TO AMEND SECTION 12-37-2725, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE PRORATED REFUND OF PERSONAL PROPERTY TAXES ON A MOTOR VEHICLE WHEN THE TITLE TO THE VEHICLE IS TRANSFERRED OR THE VEHICLE IS REGISTERED IN ANOTHER STATE, SO AS TO AUTHORIZE A PRORATED REFUND OF TAXES FOR THE PERIOD BETWEEN THE TRANSFER OF THE VEHICLE TITLE AND THE TRANSFERRING OF THE LICENSE PLATE TO ANOTHER VEHICLE, TO REQUIRE THIS PERIOD TO BE AT LEAST THIRTY DAYS BEFORE ANY REFUND IS DUE, TO PROVIDE THE METHOD OF CLAIMING THE REFUND, AND TO DIRECT THE DEPARTMENTS OF REVENUE AND PUBLIC SAFETY JOINTLY TO PRESCRIBE THE APPROPRIATE FORM AND METHODS OF PROVING ELIGIBILITY.

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

SECTION 1. Section 12-38-2725 of the 1976 Code, as last amended by Act 459 of 1996, is further amended by adding a new paragraph at the end to read:

"If the owner of a motor vehicle transfers the title of the vehicle to another and retains the license plate for more than thirty days before transferring the plate to another vehicle, the owner may receive a prorated refund of taxes for the time the plate was not in use. The refund must be granted by the county treasurer upon written application to the auditor of the county of the transferred vehicle's registration and tax payment providing proof of the time elapsed between the transfer of the title of the first vehicle and the transfer of the license plate to the next vehicle. The Department of Revenue and the Department of Public Safety jointly shall prescribe the application form and methods of providing proof sufficient for the refund authorized by this paragraph."

SECTION 2. This act takes effect July 1, 1997, and applies with respect to motor vehicle tax years beginning after June 30, 1997.

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