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TO AMEND SECTION 12-37-714, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE SITUS OF BOATS FOR PURPOSES OF PROPERTY TAX, SO AS TO CHANGE THE EXISTING SITUS REQUIREMENTS BY INCREASING TO A TOTAL OF ONE HUNDRED EIGHTY DAYS IN A PROPERTY TAX YEAR THE TIME IN THIS STATE NECESSARY FOR THE BOAT TO BE SUBJECT TO PROPERTY TAX.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-37-714(2) of the 1976 Code, as added by Act 386 of 2006, is amended to read:
"(2) A boat, including its motor if the motor is separately taxed, which is not currently taxed in this State and is not used exclusively in interstate commerce, is subject to property tax in this State if it is present within this State for
sixty consecutive days or for ninetyone hundred eighty days in the aggregate in a property tax year. Upon written request by a tax official, the owner must provide documentation or logs relating to the whereabouts of the boat in question. Failure to produce requested documents creates a rebuttable presumption that the boat in question is taxable within this State."
SECTION 2. This act takes effect upon approval by the Governor.
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