South Carolina Statutes
§ 12-37-3240 — Exemptions from boat and watercraft tax.
The provisions of this article do not apply to a boat, boat motor, or watercraft exempt from ad valorem taxation pursuant to Section 12-37-220(B)(38)(a) or classified as a primary or secondary residence pursuant to Section 12-37-224(B).
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South Carolina § 12-37-3240 (Exemptions from boat and watercraft tax.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
HISTORY: 2018 Act No. 223 (H.4715), SECTION 8, eff January 1, 2020.
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