2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 28 - MOTOR FUELS SUBJECT TO USER FEES
Section 12-28-1505. Requirements relating to shipping documents.
(A) A person transporting motor fuel subject to the user fee in a fuel transportation vehicle upon the public highways of this State shall:
(1) carry on board the shipping document issued by the terminal operator or the bulk plant operator of the facility where the motor fuel subject to the user fee was obtained, within or outside this State. The shipping paper must set out on its face the state of destination of the motor fuel subject to the user fee transported in the vehicle as represented to the terminal operator at the time the fuel transportation vehicle was loaded or as otherwise provided in item (3);
(2) show and permit duplication of the shipping document by a law enforcement officer or representative of the department, upon request, when transporting, holding, or off-loading the motor fuel described in the shipping document;
(3) deliver motor fuel subject to the user fee described in the shipping document to a point in the destination state shown on the face of the document unless the person or his agent does all of the following:
(a) notifies the department or its nominee, before the earlier of removal from the state in which the shipment originated or the initiation of delivery, that the person received instructions after the shipping document was issued to deliver the motor fuel to a different destination state;
(b) receives from the Department of Revenue or its agent a verification number authorizing the diversion;
(c) writes on the shipping document the change in destination state and the confirmation number for the diversion;
(4) provide a copy of the shipping document to the distributor or other person who controls the facility to which the motor fuel is delivered;
(5) meets other conditions the department may reasonably require for the enforcement of this chapter.
(B) The department shall provide by regulation for handwritten designations and procedures alternative for operators of tank wagons that have received motor fuel subject to the user fee at a bulk plant for delivery within or outside this State. A person in violation of this section is guilty of a misdemeanor and, upon conviction, must be fined not more than two hundred dollars or imprisoned not more than thirty days.
HISTORY: 1995 Act No. 136, Section 2; 1996 Act No. 461, Section 4V.
