Carline Property Tax is a tax on the railcars pulled behind the train engine.
Railcars include a passenger car, sleeping car, dining car, refrigerator car, oil or tank car, horse or stock car, fruit car, or any car designed for the carrying of a special commodity operated upon the railroads in South Carolina. The tax is based on the miles a railcar travels through South Carolina and the fair market value of the cars.
How to file and pay
Taxpayers whose Carline liability is $15,000 or more in a filing period must file and pay all Carline taxes electronically.
