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Motor Fuels Subject To User Fees
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South Carolina Code of Laws
Taxation
Motor Fuels Subject To User Fees
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Section
12-28-110
Definitions.
Section
12-28-120
Clarifying certain references to the term gallon.
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
12-28-350
Motor fuel taxes or user fees; boundary clarification.
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
Repealed.
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
12-28-2110
Collection of user fees for fuels consumed by government diesel and other federally exempt vehicles.
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.