There is a newer version of the South Carolina Code of Laws
2013 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 28 - MOTOR FUELS SUBJECT TO USER FEES
ARTICLE 1. DEFINITIONSARTICLE 3. IMPOSITION OF USER FEES- SECTION 12-28-310. User fees on gasoline and diesel fuel.
- SECTION 12-28-320. Presumption that fuel delivered to motor vehicle fuel supply tank is used in this State.
- SECTION 12-28-330. Presumption that fuel from terminal in State, imported, or delivered into end user's storage tank is used in State.
- SECTION 12-28-340. Petroleum product and ethanol blenders requirements imposed on terminal; blender of record; Renewable Identification Number trading system.
- SECTION 12-28-510. User fee on motor fuel measured by invoiced gallons.
- SECTION 12-28-520. Measurement of user fees on motor fuel; user fee complemented by user fees measured annually at each terminal.
- SECTION 12-28-530. Increase in user fee rate.
- SECTION 12-28-710. Exemption from the user fee on motor fuel.
- SECTION 12-28-720. Perfection of exemption for imports.
- SECTION 12-28-730. Exempt use of K-1 kerosene.
- SECTION 12-28-740. Perfection of exemption for federal government, agencies, instrumentalities, and reservations, and state-owned buses and vehicles used in an educational program.
- SECTION 12-28-750. Perfection by refund claim filed by end user for fuel used to operate machinery.
- SECTION 12-28-760. No user fee on motor fuel carried into State, retained in vehicle and consumed by an end user.
- SECTION 12-28-770. Refund upon application after contamination or loss of motor fuel.
- SECTION 12-28-780. Refund of motor fuel user fees erroneously paid.
- SECTION 12-28-785. Perfection of exemptions not covered under Sections 12-28-720 through 12-28-780.
- SECTION 12-28-790. Refunds claims.
- SECTION 12-28-795. Interest on refund.
- SECTION 12-28-905. Time for payment of motor fuel user fees imported from another state.
- SECTION 12-28-910. Blanket election to treat all removals from out-of-state terminals as if from in-state terminals; notice of election.
- SECTION 12-28-915. User fees collected and remitted by supplier; due date; late user fees.
- SECTION 12-28-920. Liability of terminal operator for motor fuel user fee; payment.
- SECTION 12-28-925. Collection of motor fuel user fees from purchaser; election to defer user fee payment.
- SECTION 12-28-930. Qualifications of purchasers for election under Section 12-28-930; bond.
- SECTION 12-28-935. Rescission of purchaser's eligibility and election to defer payment of user fees.
- SECTION 12-28-940. Computing amount of motor fuel user fees due.
- SECTION 12-28-945. Licensed tank wagon operator-importer; payment of user fees.
- SECTION 12-28-950. Payment of user fees by electronic fund transfer.
- SECTION 12-28-955. Supplier may retain one-tenth percent of user fee to cover cost of administration.
- SECTION 12-28-960. Tare allowance allowed to eligible purchaser, licensee importer, and supplier.
- SECTION 12-28-965. User fees collected on motor fuel belongs to State and is held in trust by collector; personal liability for user fee, penalty and interest.
- SECTION 12-28-970. Backup user fee equal to the user fee imposed.
- SECTION 12-28-975. Diversion of motor fuel subject to the user fee.
- SECTION 12-28-980. Final reports accompanied by payment; election to pay in installments.
- SECTION 12-28-985. Floorstocks user fee report; accompanied by payment.
- SECTION 12-28-990. Payment of user fees by persons blending materials or manufacturing or otherwise producing substitute fuel or certain diesel fuel; licensing.
- SECTION 12-28-995. Payment of user fees on fuel imported in tank wagon if destination does not exceed twenty-five miles from border of this State.
- SECTION 12-28-1100. Supplier's license; fee.
- SECTION 12-28-1105. Permissive supplier's license; fee.
- SECTION 12-28-1110. Terminal operator's license; fee.
- SECTION 12-28-1115. Exporter's license; fee.
- SECTION 12-28-1120. Transporter's license; fee.
- SECTION 12-28-1125. Occasional importer's license or a bonded importer's license; fees.
- SECTION 12-28-1130. Tank wagon operator-importer license; fee.
- SECTION 12-28-1135. Fuel vendor license; fee.
- SECTION 12-28-1139. Miscellaneous fuel user fee license; fee.
- SECTION 12-28-1140. Application for a license.
- SECTION 12-28-1145. Investigation of applicant for a license.
- SECTION 12-28-1150. Fingerprinting provisions; exemptions.
- SECTION 12-28-1155. Application must be filed with surety bond or cash deposit.
- SECTION 12-28-1160. Applicant may be required to furnish current verified, financial statements.
- SECTION 12-28-1165. Licensee to file a new bond or additional deposit when required.
- SECTION 12-28-1170. Time for securing new bond or additional deposit; cancellation of license for unsatisfactory new bond or cash deposit.
- SECTION 12-28-1175. Written request for release by surety; time limitations; request by licensee for release of bond or security after three years.
- SECTION 12-28-1180. Notice of proposed denial of application; hearing; notice of suspension or revocation of license; hearing.
- SECTION 12-28-1185. Issuance of license.
- SECTION 12-28-1190. Validity of license.
- SECTION 12-28-1195. License is nontransferable.
- SECTION 12-28-1196. License must be displayed at place of business.
- SECTION 12-28-1197. Surrender of license upon discontinuance of business.
- SECTION 12-28-1199. Notice that licensee has discontinued, sold, or transferred business.
- SECTION 12-28-1300. Verified statement by supplier; reporting of information.
- SECTION 12-28-1305. Licensed occasional importer must file monthly a verified sworn statement of operations.
- SECTION 12-28-1310. Licensed bonded importer must file monthly verified sworn statement of operations.
- SECTION 12-28-1320. Licensed tank importer must file monthly verified sworn statement of operations.
- SECTION 12-28-1330. Terminal operator must file monthly sworn statement of operations; annual report.
- SECTION 12-28-1340. Terminal reports regarding source state; similar data from federal terminal report or source state.
- SECTION 12-28-1350. Final report and payment by licensee.
- SECTION 12-28-1360. Persons licensed as exporter must file monthly reports.
- SECTION 12-28-1370. Licensed transporter to file monthly reports.
- SECTION 12-28-1380. Persons purchasing gallons user fee-exempt for resale to government entities must file report.
- SECTION 12-28-1390. Fuel vendor's reports.
- SECTION 12-28-1395. Miscellaneous fuel user fee licensee's statement.
- SECTION 12-28-1400. Use of information in tracking petroleum products; reporting requirements; penalties.
- SECTION 12-28-1500. Automated machine-printed shipping documents; manually prepared documents in certain circumstances; exemptions.
- SECTION 12-28-1505. Requirements relating to shipping documents.
- SECTION 12-28-1510. Terminal-issued shipping document provided on delivery of shipment.
- SECTION 12-28-1515. Inspection and retention of terminal-issued shipping document by receiver of motor fuel subject to the user fee.
- SECTION 12-28-1520. Acceptance of delivery without proper shipping paper prohibited.
- SECTION 12-28-1525. Relief in case of improperly completed shipping paper; notification of diversion or correction; verification number.
- SECTION 12-28-1530. Reliance on representations regarding destination, user fee-exempt use or supplier's obligation to collect user fees.
- SECTION 12-28-1535. Unlawful sale, use, deliver, or storage of motor fuel subject to the user fee prohibited; exceptions.
- SECTION 12-28-1540. Required notations on terminal-issued shipping paper; exceptions.
- SECTION 12-28-1545. Requirements for licensed importer regarding fuel which has not been dyed, nor user fees paid or accrued by supplier.
- SECTION 12-28-1550. Requirements for exporting fuel.
- SECTION 12-28-1555. Use of dyed fuel prohibited; exceptions; penalties.
- SECTION 12-28-1560. Doing business without license; penalties.
- SECTION 12-28-1565. Fuel must meet ASTM standards.
- SECTION 12-28-1570. False statement on shipping paper regarding liability for user fees; penalties.
- SECTION 12-28-1575. Notice regarding dyed diesel fuel.
- SECTION 12-28-1580. Dyed diesel fuel notice required on shipping papers, bills of lading and invoices.
- SECTION 12-28-1585. Metering device required for fuel dispenser accessible by public; tampering prohibited.
- SECTION 12-28-1590. Tamper-resistant shipping papers required.
- SECTION 12-28-1592. Tank wagons must have IFTA registration; exception.
- SECTION 12-28-1595. Unauthorized sale or use of dyed diesel fuel prohibited.
- SECTION 12-28-1597. Alteration of dye or marker in dyed diesel fuel prohibited.
- SECTION 12-28-1710. Business entities and participating officers, employees, and agents liable for violations of Sections 12-28-1595 and 12-28-1597.
- SECTION 12-28-1720. Liability for uncollected and unpaid user fees; penalties.
- SECTION 12-28-1730. Penalties.
- SECTION 12-28-1740. Impoundment, seizure, sale and forfeiture of vehicle and cargo for violation of shipping paper requirements.
- SECTION 12-28-1910. Inspection of fuel and shipping papers.
- SECTION 12-28-1920. Operation of permanent or portable weigh stations.
- SECTION 12-28-1930. Audits; transportation sampling audits; inspection of shipping papers.
- SECTION 12-28-1940. Penalties for refusing audit or inspection.
- SECTION 12-28-2310. Definitions.
- SECTION 12-28-2315. Analysts, chemists, and inspectors appointed.
- SECTION 12-28-2320. Inspector interested in manufacture or vending of gasoline, illuminating or heating oil.
- SECTION 12-28-2325. Law enforcement assistance.
- SECTION 12-28-2330. Filing of statement for intent to sell petroleum products.
- SECTION 12-28-2335. Notice of shipment of petroleum products into State.
- SECTION 12-28-2340. Standards for petroleum products; testing.
- SECTION 12-28-2345. Records of receipt and shipment of petroleum products.
- SECTION 12-28-2350. Inspection of records pertaining to petroleum products.
- SECTION 12-28-2355. Inspection and environmental impact fee charged on petroleum products.
- SECTION 12-28-2360. Refund of inspection fee on petroleum products.
- SECTION 12-28-2365. Remittance of fees on petroleum products.
- SECTION 12-28-2370. Department to promulgate regulations.
- SECTION 12-28-2375. Retail dealers of petroleum products exempt; exception.
- SECTION 12-28-2380. Motor fuel use to which article applies.
- SECTION 12-28-2385. Exports of petroleum products exempt from inspection fee.
- SECTION 12-28-2520. Motor fuel licensee bond exemption based on statement of assets and liabilities.
- SECTION 12-28-2710. Funds collected deposited to credit of State Treasurer.
- SECTION 12-28-2720. Distribution of gasoline user fee to Department of Transportation and general fund.
- SECTION 12-28-2725. Apportionment to department of mass transit; audit.
- SECTION 12-28-2730. Distribution of gasoline user fee to Department of Natural Resources; water recreational resources fund; creation.
- SECTION 12-28-2740. Distribution of gasoline user fee among counties; requirements for expenditure of funds; county transportation committees.
- SECTION 12-28-2750. Distribution of remainder of gasoline and fuel user fees to State Highway Fund.
- SECTION 12-28-2910. South Carolina Coordinating Council for Economic Development; establishing project priorities; disposition of payments.
- SECTION 12-28-2915. Disposition of taxes collected.
- SECTION 12-28-2920. Construction of toll roads.
- SECTION 12-28-2930. Allocation of state source highway funds for construction and renovation projects to firms owned and controlled by disadvantaged ethnic minorities or women.
- SECTION 12-28-2940. Exemption from appraisal provisions.
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