2012 South Carolina Code of Laws
Title 56 - Motor Vehicles
Chapter 11 - ROAD TAX ON MOTOR CARRIERS
Section 56-11-410 - Imposition and calculation of tax; effect of other motor carrier taxes.
A road tax for the privilege of using the streets and highways in this State is imposed upon every motor carrier. The tax is equivalent to sixteen cents a gallon, calculated on the amount of gasoline or other motor fuel used by the motor carrier in its operations within this State. Except as credit for certain taxes as provided for in this chapter, taxes imposed on motor carriers by this chapter are in addition to taxes imposed upon the carriers by any other provision of law.
HISTORY: 1996 Act No. 459, Section 224.
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