§ 12-37-2110 — Definitions.

South Carolina § 12-37-2110

• Jurisdiction: South Carolina
• Title 12: TAXATION
• Ch. 37: ASSESSMENT OF PROPERTY TAXES

Text

As used in this article, the following words shall have the following meanings: (a) "Company" shall be deemed and construed to mean any person, copartnership, association, corporation, or syndicate that may own or operate, or be engaged in operating, furnishing, or leasing cars, as defined and described in this section, whether formed or organized under the laws of this State or any other State or territory. (b) "Private car" includes a passenger car, sleeping car, dining car, express car, refrigerator car, oil or tank car, horse or stock car, fruit car, or any car designed for the carrying of a special commodity, operated upon the railroads in this State. "Private car" also includes any passenger train car, locomotive, or other equipment operated on the railroads in this State and owned, used or leased by the National Railroad Passenger Corporation, created under the Rail Passenger Service Act of 1970 (Public Law 91-518, 91st Congress) or any successor in interest other than a railroad company. "Private car" does not include freight train or passenger train cars owned by railroad companies which are used or subject to use under the ordinary per diem. (c) "Department" means the South Carolina Department of Revenue.

Legislative History

HISTORY: 1962 Code SECTION 65-1708; 1976 Act No. 709 Part II SECTION 10; 1977 Act No. 17; 1993 Act No. 181, SECTION 209.