Except as otherwise provided herein, a commutation tax shall be payable on or before the first day of March of each year.
HISTORY: 1962 Code Section 33-961; 1952 Code Section 33-961; 1942 Code Section 5863; 1932 Code Section 5863; Civ. C. '22 Section 2954; Civ. C. '12 Section 1978; 1911 (27) 165, 170, 184, 186, 187; 1912 (27) 844; 1913 (28) 32; 1914 (28) 729; 1920 (31) 981; 1921 (32) 192; 1936 (39) 1370.
Structure South Carolina Code of Laws
Title 57 - Highways, Bridges and Ferries
Chapter 19 - County Road Taxes And Assessments
Section 57-19-10. Levy of special county tax for roads.
Section 57-19-20. Levy of special township tax for roads.
Section 57-19-30. Calling township election for additional special road tax.
Section 57-19-40. Conduct of election for additional special road tax.
Section 57-19-50. Proceedings if election favorable to additional special road tax.
Section 57-19-60. Use of proceeds of additional special road tax.
Section 57-19-70. Apportionment and expenditure of special levy for road purposes.
Section 57-19-210. Time for payment.
Section 57-19-220. Application of commutation tax.
Section 57-19-230. Persons in military or naval service of United States exempt from tax.
Section 57-19-320. Auditor shall levy assessment upon completion of roads.
Section 57-19-330. Payment at time of assessment to avoid payment of interest.