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Bill 542

                    Current Status

Bill Number:                      542
Type of Legislation:              General Bill GB
Introducing Body:                 Senate
Introduced Date:                  20010404
Primary Sponsor:                  Reese
All Sponsors:                     Reese
Drafted Document Number:          l:\council\bills\bbm\10139htc01.doc
Residing Body:                    Senate
Current Committee:                Finance Committee 06 SF
Subject:                          Motor vehicle property taxes, personal; 
                                  refund when license plate transfer or 
                                  surrender not specific plate, conditions


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
Senate  20010404  Introduced, read first time,           06 SF
                  referred to Committee


              Versions of This Bill

TO AMEND SECTION 12-37-2725, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE PRORATED REFUNDS OF PERSONAL PROPERTY TAX ON A MOTOR VEHICLE TRANSFER ALLOWED WHEN THE VEHICLE IS TRANSFERRED OR THE VEHICLE IS REGISTERED OUT OF STATE, SO AS TO ALLOW A REFUND OF TAX WHEN THE SPECIFIC LICENSE PLATE THAT HAD BEEN ON THE VEHICLE IS NOT SURRENDERED TO THE COUNTY AUDITOR BUT SOME OTHER QUALIFYING LICENSE PLATE IS SURRENDERED AND TO PRESCRIBE THE CONDITIONS UNDER WHICH SUCH A REFUND IS ALLOWED.

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

SECTION 1. Section 12-37-2725 of the 1976 Code is amended by adding a new paragraph at the end to read:

"If because of transfer of the license plate and registration or otherwise the former owner of the vehicle is unable to surrender to the auditor the specific license plate that had last been on the vehicle on which he has transferred the title, the former owner may surrender a similar qualifying license plate and registration and receive a prorated refund of the taxes paid on the vehicle. Regardless of the motor vehicle property tax year of the surrendered plate, the refund must be prorated based on the taxes paid and the actual date the title was transferred."

SECTION 2. This act takes effect on the first day of the second month following approval by the Governor.

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