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​​​​​ South Carolina Department of Revenue
Carlines
PO Box 125
Columbia, SC 29214-0715

Phone: 803-898-5222
Fax: 803-896-0151
Email: Airlines@dor.sc.gov

Carline​

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 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

 Carline Property taxpayers whose South Carolina tax liability is $15,000 or more per filing period must file and pay electronically. If a return is filed after the due date of April 15, then a 10% penalty will be added to the tax amount due.

Filing due date
April 15

Payment due date
There is no payment due at the time of filing a PT-417. A bill will be mailed to the taxpayer at the end of September/beginning of October. The payment is due by December 31.

Amended returns
An amended return may be filed within three years from the date the original return was filed or due to be filed, whichever is later. A letter of explanation and any supporting documentation should be attached to the amended return for review.

  


Need to close your business tax account?

  • You can close your account on MyDORWAY. Once you've logged in, click More, then select Close a Tax Account, located under the Access section.
  • If filing by paper, check the box labeled Final on the return.