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2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 28 - MOTOR FUELS SUBJECT TO USER FEES
Section 12-28-510. User fee on motor fuel measured by invoiced gallons.
Universal Citation: SC Code § 12-28-510 (2017)
The user fee imposed by this chapter on use of motor fuel subject to the user fee which was imported into this State by a licensed importer, other than by a bulk transfer, shall arise at the time the product is entered into the State and shall be measured by invoiced gallons received outside this State at a refinery, terminal, or at a bulk plant for delivery to a destination in this State.
HISTORY: 1995 Act No. 136, Section 2.
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