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.
Returns for personal property registered with state agencies
S.C. Code Ann. § 12-37-2710, under Title 12, Chapter 37.
S.C. Code Ann. § 12-37-2710