South Carolina Statutes
§ 57-19-230 — Persons in military or naval service of United States exempt from tax.
South Carolina § 57-19-230
JurisdictionSouth Carolina
Title 57HIGHWAYS, BRIDGES AND FERRIES
Ch. 19COUNTY ROAD TAXES AND ASSESSMENTS
This text of South Carolina § 57-19-230 (Persons in military or naval service of United States exempt from tax.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.C. Code Ann. § 57-19-230 (2026).
Text
All persons who may be in the military or naval service of the United States shall be exempted from the payment of the commutation road tax or street tax during the term of their service.
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Legislative History
HISTORY: 1962 Code SECTION 33-963; 1952 Code SECTION 33-963; 1942 Code SECTION 5865; 1932 Code SECTION 5865; Civ. C. '22 SECTION 2959; 1918 (30) 853; 1942 (42) 1756; 1944 (43) 1221. ARTICLE 5 Road Assessments
Nearby Sections
14
§ 57-19-10
Levy of special county tax for roads.§ 57-19-20
Levy of special township tax for roads.§ 57-19-210
Time for payment.§ 57-19-220
Application of commutation tax.§ 57-19-340
Assessment shall constitute lien.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 57-19-230, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/19/57-19-230.