2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 28 - MOTOR FUELS SUBJECT TO USER FEES
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.

Universal Citation: SC Code § 12-28-995 (2017)

Subject to gallonage limits and other conditions established by the department, the department shall provide for the payment of user fees imposed by this chapter by a person importing gasoline or diesel motor fuel from a bulk plant in another state in a tank wagon if the destination of that vehicle does not exceed twenty-five miles from the borders of this State.

HISTORY: 1995 Act No. 136, Section 2.

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