S.C. Code § 12-37-3240

Current through 2024 Act No. 209.

Section 12-37-3240 - Exemptions from boat and watercraft tax

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).

S.C. Code § 12-37-3240

2018 Act No. 223 (H.4715), Section 8, eff 1/1/2020.