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2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 28 - MOTOR FUELS SUBJECT TO USER FEES
Section 12-28-955. Supplier may retain one-tenth percent of user fee to cover cost of administration.
Universal Citation: SC Code § 12-28-955 (2017)
Every supplier and permissive supplier who properly remits user fees under this chapter is allowed to retain one-tenth percent of the user fee imposed by this chapter and collected and remitted by that supplier in accordance with this chapter to cover the cost of administration including reporting, audit compliance, dye injection, and shipping paper preparation.
HISTORY: 1995 Act No. 136, Section 2.
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