Returns for personal property registered with state agencies.

S.C. Code Ann. § 12-37-2710
in effect
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Except as provided in Section 12-37-2630, no return shall be required for personal property which is required by state law to be registered with an agency of the State. The provisions of this section shall be effective for tax years beginning after December 31, 1980.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c037.phpFetched: 10/17/2026

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