South Carolina § 12-37-2420 - Required tax returns.
Full text of South Carolina South Carolina Code of Laws § 12-37-2420 — Required tax returns., with citation guidance and answers to common questions.
§ 12-37-2420. Required tax returns.
All airline companies operating in the State shall make an annual property tax return on or before the thirtieth day of April in each year for the preceding calendar or fiscal year of their flight equipment to the department. Each type and model of flight equipment shall be separately returned, valued and apportioned as herein provided.
HISTORY: 1976 Act No. 576, SECTION 2; 1976 Act No. 709, Part II, SECTION 2; 2015 Act No. 87 (S.379), SECTION 15, eff June 11, 2015.
Effect of Amendment
2015 Act No. 87, SECTION 15, substituted "thirtieth day of April" for "15th day of April", and deleted the former second paragraph, relating to the first report filed.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-37-2420
What does South Carolina Code of Laws § 12-37-2420 cover?
Section 12-37-2420 ("Required tax returns.") is part of the South Carolina Code of Laws, the codified statutory law of South Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Carolina § 12-37-2420?
A common citation format is "South Carolina Code of Laws § 12-37-2420" (South Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Carolina official source linked on this page or consult a licensed South Carolina attorney.
How does South Carolina § 12-37-2420 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Carolina.