Under the new Biennial Legislation Law in South Carolina, all transaction regarding the renewal of a vehicle can be handled by the County. This is done primarily in the Office of The County Treasurer. However, if an address change has occurred after the last time of the last renewal, the taxpayer must first appear in the Office of the County Auditor. This must be done in order than an address change will be reflected on the renewal and in order that the taxpayer is charged in the correct taxing district. Beaufort County has many tax districts, each involving its own millage. If the taxpayer does not follow proper procedure, several things occur. First, they are likely to be charged an incorrect tax amount. Secondly, their new registration card and appropriate decals for the new year will be mailed to an erroneous address. Once the transaction is completed in the Office of the Treasurer, absolutely no changes can be made on the County level. Any changes must then take place at the local South Carolina Department of Motor Vehicles.
South Carolina law provides for a pro-rata refund on the taxes paid on a vehicle, if the vehicle is sold prior to the renewal of the registration.
The procedure for qualifying for a refund on a vehicle tax requires the taxpayer to turn in the license plate and registration to the S.C. Department of Motor Vehicles. On surrendering the license plate, registration card and notifying the County Auditor, the refund process will be put into motion. Effective August 1994, a taxpayer moving out of the State of SC can receive a refund when proof of re-registration in another state, SC license plate and registration are returned to the SC DMV, that documentation is submitted to the Auditor, along with the taxpayer's copy of the paid tax receipt.