All-terrain vehicles are exempt from ad valorem personal property taxes beginning with calendar year 2011.
HISTORY: 2011 Act No. 24, Section 1, eff July 1, 2011.
Structure South Carolina Code of Laws
Title 50 - Fish, Game and Watercraft
Chapter 26 - All-terrain Vehicle Safety Act
Section 50-26-10. Short title.
Section 50-26-20. All-terrain vehicle (ATV) defined.
Section 50-26-40. Restrictions on use of all-terrain vehicle (ATV).
Section 50-26-50. Exemption from ad valorem personal property taxes for all-terrain vehicles (ATVs).