South Carolina § 12-37-2600 - Motor carriers exempt from ad valorem taxes.
Full text of South Carolina South Carolina Code of Laws § 12-37-2600 — Motor carriers exempt from ad valorem taxes., with citation guidance and answers to common questions.
§ 12-37-2600. Motor carriers exempt from ad valorem taxes.
Motor carriers, as defined in Section 12-37-2810, are exempt from ad valorem taxes imposed pursuant to this chapter on large commercial motor vehicles and buses.
HISTORY: 2017 Act No. 40 (H.3516), SECTION 8.I, eff January 1, 2019.
Editor's Note
2017 Act No. 40, SECTIONS 8.L, 8.M, provide as follows:
"L. (1) Notwithstanding any provision to the contrary within this SECTION, a person who registers a vehicle for use in this State pursuant to Article 23, Chapter 37, Title 12, as amended by this act, must register his vehicle during calendar year 2019 and is required to pay the road fees calculated based on the fair market value of the vehicle as specified in Sections 12-37-2820 and 12-37-2850 at the time the vehicle's registration fees are paid.
"(2) Notwithstanding the provisions in Section 12-37-2865(B) and (C), as contained in this SECTION, to the contrary, during calendar year 2019, the first four hundred thousand dollars of fee revenue collected pursuant to Section 12-37-2865 must be retained by the Department of Motor Vehicles to defray programming costs.
"(3) The initial millage required by Section 12-37-2850 must be calculated on or before June 1, 2018.
"M. This SECTION takes effect January 1, 2019, except that the Department of Revenue, in consultation with the Revenue and Fiscal Affairs Office, shall calculate the millage to be used to calculate the road use fee provided in Section 12-37-2850 by July 1, 2018."
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-37-2600
What does South Carolina Code of Laws § 12-37-2600 cover?
Section 12-37-2600 ("Motor carriers exempt from ad valorem taxes.") 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 § 12-37-2600?
A common citation format is "South Carolina Code of Laws § 12-37-2600" (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 § 12-37-2600 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.