South Carolina Code 50-23-425. Denial of renewal of registration; proof of payment of property taxes on watercraft
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Terms Used In South Carolina Code 50-23-425
- Department: means the South Carolina Department of Natural Resources unless otherwise stated. See South Carolina Code 50-5-15
- Person: means an individual, a partnership, a firm, a corporation, an association, or other legal entity. See South Carolina Code 50-21-10
- Watercraft: means anything used or capable of being used as a means of transportation on the water but does not include: a seaplane regulated by the federal government, water skis, aquaplanes, surfboards, windsurfers, tubes, rafts, and similar devices or anything that does not meet construction or operational requirements of the state or federal government for watercraft. See South Carolina Code 50-21-10
A registration of watercraft may not be renewed pursuant to this chapter if the department has notice that property taxes are owed on the watercraft. If renewal of registration has been denied pursuant to this section, a tax receipt from the person officially charged with the collection of ad valorem taxes in the county of residence must be accepted as proof that the taxes have been paid.