South Carolina § 50-23-35 - Watercraft title issuance; tax payment proof required; exceptions.
Full text of South Carolina South Carolina Code of Laws § 50-23-35 — Watercraft title issuance; tax payment proof required; exceptions., with citation guidance and answers to common questions.
§ 50-23-35. Watercraft title issuance; tax payment proof required; exceptions.
(A) No title for a watercraft or outboard motor may be issued by the department if currently titled in this State or titled or registered in another state unless it is accompanied by a receipt from the applicant's appropriate county official stating payment of ad valorem taxes due for the tax year in which the ownership was initiated has been paid. Applications submitted more than one year after ownership was initiated must be accompanied by paid tax receipts for all subsequent years up to the date the application was accepted by the department.
(B) A title for a watercraft or outboard motor sold by a permitted marine dealer is exempt from the requirement for a paid tax receipt and may be titled by the department without the receipt indicating ad valorem taxes have been paid. The department must transmit daily a list of the titles and certificates of registration issued under this exemption to the respective county official for collection of ad valorem taxes.
(C) No receipt is required for a watercraft or outboard motor designated as exempt from ad valorem taxes by the appropriate county official, provided that each county makes such a determination when a watercraft or outboard motor is titled in their respective county.
HISTORY: 2018 Act No. 223 (H.4715), SECTION 7, eff January 1, 2020.
SECTIONS 50-23-40, 50-23-50. Repealed by 2008 Act No. 344, SECTION 30, eff 6 months after approval (approved June 11, 2008).
Editor's Note
Former SECTION 50-23-40 was entitled "Sale or purchase without certificate of title prohibited" and was derived from 1962 Code SECTION 70-295.104; 1971 (57) 915; 1993 Act No. 181, SECTION 1270.
Former SECTION 50-23-50 was entitled "Certificate as prerequisite to acquisition of right or title; recognition of right or title by courts" and was derived from 1962 Code SECTION 70-295.105; 1971 (57) 915; 1993 Act No. 181, SECTION 1270.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 50-23-35
What does South Carolina Code of Laws § 50-23-35 cover?
Section 50-23-35 ("Watercraft title issuance; tax payment proof required; exceptions.") 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 § 50-23-35?
A common citation format is "South Carolina Code of Laws § 50-23-35" (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 § 50-23-35 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.