# S.C. Code Ann. § 50-23-35: SECTION 50-23-35. Watercraft title issuance; tax payment proof required; exceptions

> South Carolina · Statutes · Repealed

URL: https://www.frixlaw.com/law-library/statutes/STATE_SC_T50_C23_A1_S50-23-35

## Section

- **Citation:** S.C. Code Ann. § 50-23-35
- **Heading:** SECTION 50-23-35. Watercraft title issuance; tax payment proof required; exceptions
- **Jurisdiction:** South Carolina
- **Kind:** Statutes
- **Status:** Repealed
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** SC Code / Title 50 / Chapter 23 / Article 1 / Section 50-23-35

## Text

(A) No title for a watercraft or outboard motor may be issued by the department if currently titled in this State or titled or registered in another state unless it is accompanied by a receipt from the applicant's appropriate county official stating payment of ad valorem taxes due for the tax year in which the ownership was initiated has been paid. Applications submitted more than one year after ownership was initiated must be accompanied by paid tax receipts for all subsequent years up to the date the application was accepted by the department. (B) A title for a watercraft or outboard motor sold by a permitted marine dealer is exempt from the requirement for a paid tax receipt and may be titled by the department without the receipt indicating ad valorem taxes have been paid. The department must transmit daily a list of the titles and certificates of registration issued under this exemption to the respective county official for collection of ad valorem taxes. (C) No receipt is required for a watercraft or outboard motor designated as exempt from ad valorem taxes by the appropriate county official, provided that each county makes such a determination when a watercraft or outboard motor is titled in their respective county. SECTIONS 50-23-40, 50-23-50. Repealed by 2008 Act No. 344, SECTION 30, eff 6 months after approval (approved June 11, 2008). Editor's Note Former SECTION 50-23-40 was entitled "Sale or purchase without certificate of title prohibited" and was derived from 1962 Code SECTION 70-295.104; 1971 (57) 915; 1993 Act No. 181, SECTION 1270. Former SECTION 50-23-50 was entitled "Certificate as prerequisite to acquisition of right or title; recognition of right or title by courts" and was derived from 1962 Code SECTION 70-295.105; 1971 (57) 915; 1993 Act No. 181, SECTION 1270.

## Nearby sections

- [S.C. Code Ann. § 50-23-10 SECTION 50-23-10. Marine dealer's permits.](https://www.frixlaw.com/law-library/statutes/STATE_SC_T50_C23_A1_S50-23-10.md)
- [S.C. Code Ann. § 50-23-11 SECTION 50-23-11. Dealer demonstration numbers; unauthorized use; penalties.](https://www.frixlaw.com/law-library/statutes/STATE_SC_T50_C23_A1_S50-23-11.md)
- [S.C. Code Ann. § 50-23-12 SECTION 50-23-12. Change in status forms required for trade-ins.](https://www.frixlaw.com/law-library/statutes/STATE_SC_T50_C23_A1_S50-23-12.md)
- [S.C. Code Ann. § 50-23-20 SECTION 50-23-20. Watercraft titles; notification of transfer.](https://www.frixlaw.com/law-library/statutes/STATE_SC_T50_C23_A1_S50-23-20.md)
- [S.C. Code Ann. § 50-23-24 SECTION 50-23-24. Boat liveries prohibited from leaving premises unless properly registered, numbered, and titled.](https://www.frixlaw.com/law-library/statutes/STATE_SC_T50_C23_A1_S50-23-24.md)
- [S.C. Code Ann. § 50-23-30 SECTION 50-23-30. Exemptions.](https://www.frixlaw.com/law-library/statutes/STATE_SC_T50_C23_A1_S50-23-30.md)
- [S.C. Code Ann. § 50-23-35 SECTION 50-23-35. Watercraft title issuance; tax payment proof required; exceptions.](https://www.frixlaw.com/law-library/statutes/STATE_SC_T50_C23_A1_S50-23-35.md)
- [S.C. Code Ann. § 50-23-55 SECTION 50-23-55. Certificate of title as evidence of ownership; watercraft from other states.](https://www.frixlaw.com/law-library/statutes/STATE_SC_T50_C23_A1_S50-23-55.md)
- [S.C. Code Ann. § 50-23-60 SECTION 50-23-60. Application for certificate; late penalty.](https://www.frixlaw.com/law-library/statutes/STATE_SC_T50_C23_A1_S50-23-60.md)
- [S.C. Code Ann. § 50-23-70 SECTION 50-23-70. Fee for certificate of title; issuance of duplicates; volunteer rescue squad watercraft exception.](https://www.frixlaw.com/law-library/statutes/STATE_SC_T50_C23_A1_S50-23-70.md)
- [S.C. Code Ann. § 50-23-80 SECTION 50-23-80. Processing of applications and issuance of certificates; records to be kept by department; withholding issuance of certificate.](https://www.frixlaw.com/law-library/statutes/STATE_SC_T50_C23_A1_S50-23-80.md)
- [S.C. Code Ann. § 50-23-90 SECTION 50-23-90. Contents of certificate; effect as evidence.](https://www.frixlaw.com/law-library/statutes/STATE_SC_T50_C23_A1_S50-23-90.md)
- [S.C. Code Ann. § 50-23-110 SECTION 50-23-110. Statement of origin.](https://www.frixlaw.com/law-library/statutes/STATE_SC_T50_C23_A1_S50-23-110.md)
- [S.C. Code Ann. § 50-23-120 SECTION 50-23-120. Assignment and warranty of title; transferee or purchaser to obtain new certificate of title.](https://www.frixlaw.com/law-library/statutes/STATE_SC_T50_C23_A1_S50-23-120.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_SC_T50_C23_A1_S50-23-35. Check the current official text before relying on it. Not legal advice.