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Effective for tax year 2015 this exemption is allowed to surviving spouse for one vehicle owned or leased for their lifetime or until their remarriage. Two personal motor vehicles owned or leased either solely or jointly by persons required to use wheelchairs. STATE OF SOUTH CAROLINA DEPARTMENT OF REVENUE PT-401-I PROPERTY TAX EXEMPTION APPLICATION FOR INDIVIDUALS Rev. 4/27/16 Mail to South Carolina Department of Revenue Government Services Division PO Box 125 Columbia SC 29214-0303 Year s...
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