Form Pt 442 – Fill Out and Use This PDF

STATE OF SOUTH CAROLINA

PT-442

DEPARTMENT OF REVENUE

APPLICATION FOR MOTOR

(Rev. 4/4/02)

CARRIER PROPERTY TAX

7070

Telephone:

(803) 898-5222

For Office Use

Mail to: South Carolina Department of Revenue

SID No.

License and Registration

File No.

Columbia, South Carolina 29214-0140

FEI

SSN

1.

Name of Owner/Corporation

2.

Business Name

Please Print or Type

3. Physical Location (no post office box)

Street No. - RFD

City

County

State

Zip Code

4.

Mailing Address

Street No. - RFD, Post Office Box

City

County

State

Zip Code

5.Open Date at this Location

6.Telephone

7.No. of Locations

8.Type Of Ownership

Corporation; Enter Charter Name

Other; Explain

9. Names of Business Owner, Partners or Officers:

	Name/Title	Social Security No.	Address	If Partner,
				Percent Owned

1.

2.

3.

4.

10. We have physical locations (real property owned or leased) in the following counties:

I declare that the application, including the accompanying schedules, if any, has been examined by me and to the best of my knowledge and belief the information contained therein is true and correct.

SIGNATURE OWNER, PARTNERS OR CORPORATE OFFICER	TITLE	DATE

The statutes covering the Motor Carrier Property Tax are Code Sections 12-37-2810 through 2880.

Social Security Privacy Act

It is mandatory that you provide your social security number on this tax form. 42 U.S.C 405(c)(2)(C)(i) permits a state to use an individual's social security number as means of identification in administration of any tax. SC Regulation 117-1 mandates that any person required to make a return to the SC Department of Revenue shall provide identifying numbers, as prescribed, for securing proper identification. Your social security number is used for identification purposes.

State of South Carolina

Department of Revenue

301 Gervais Street, P.O. Box 125, Columbia, South Carolina, 29214

SOUTH CAROLINA MOTOR CARRIER PROPERTY TAX

INFORMATION SHEET

Calendar Year, Due Date, Vehicles to Be Included

The motor carrier property tax return for the calendar year 2003 is due by June 30, 2004. The return should include all vehicles registered with a gross vehicle weight greater than 26,000 pounds and buses for hire registered with a BC tag designed to carry 16 or more passengers including the driver. Inter-City buses are excluded. The property tax is based on ownership of a vehicle as of December 31, 2003. Property tax is due on any vehicle owned or leased as of December 31, 2003 even if the vehicle did not have a tag or was not in use. All vehicles owned as of December 31, 2003 should be reported on this tax return. Do not include vehicles purchased in 2004. All returns are subject to audit by the Department of Revenue.

Please use Blue or Black Ink only when completing the for PT-441.

Special Mobile Tags

If the vehicles have SM tags, the property taxes should be paid to the County not the Department of Revenue.

Farm Tags

Starting with calendar year 2000, there is no weight class for farm tags with the Department of Revenue. If the vehicle(s) have FM tags, the property taxes should be paid to the County.

Federal Identification Number (FEI)/Social Security Number (SS)

A return cannot be processed without a FEI or SS number. The number provided should be for the owner of the vehicle. All type corporations and partnerships should provide the FEI number. Individuals/sole proprietors should provide their

SSnumber and FEI if one has been assigned to them. This number is also required because it will allow the Department of Revenue to continue to pursue a method to consolidate the vehicle file.

Filing One Return For All Vehicles

The Department of Revenue is still working to consolidate the file received from the Department of Public Safety so that vehicle owners may file one return for all vehicles required to be reported. Because of the different names used to register vehicles and the lack of valid FEI/SS numbers, more than one return may have been received. DO NOT throw any tax returns away.

If more than one return is received, please use the one with the file number you filed under for tax year 2002. All vehicles MUST be reported on one return. If this is the first time you filed and you received more than one return, please use the return with the most correct information and indicate on the others the file number you filed under. (Example: All information reported on DOR #31000333-7). Make sure that the name, address and FEI/SS number is correct. If this information is not correct, make the corrections on the tax return prior to filing. All other returns received should be filed.

Vehicle Sold

If the vehicle(s) have been sold prior to December 31, 2003 please attach a copy of the Bill of Sale to the PT-441 and return to this office. If the vehicle(s) were not sold until the year 2004 the property tax for tax year 2003 is due. The motor carrier property tax is based on ownership as of December 31.

Vehicle Repossessed

If the vehicle was repossessed prior to December 31, 2003, you will need to attach written confirmation from the financial institution as to the day the vehicle was picked up and they regained possession of the vehicle. If the vehicle was repossessed after December 31, 2003 the return and payment for 2003 are still due.

(Rev. 2/18/04)