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.
You can file online with MyDORWAY or download a paper form.
Filing - April 15
A 10% penalty will be added to the tax amount due if a return is filed after the April 15 due date.
Payment - December 31
There is no payment due at the time of filing a Carline Company Annual Report (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.
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.
South Carolina Department of Revenue | Carlines | PO Box 125 | Columbia, SC 29214-0715
