Calculation of tax as affected by reporting period; applicability of nationally recognized standards.

  1. Law
  2. South Carolina Code of Laws
  3. Motor Vehicles
  4. Road Tax On Motor Carriers
  5. Calculation of tax as affected by reporting period; applicability of nationally recognized standards.

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The amount of tax due must be calculated upon the amount of gasoline or other motor fuel used by the motor carrier in its operation within this State during the reporting period. The Department of Motor Vehicles shall develop forms to reflect the tax due in accordance with nationally recognized standards.

HISTORY: 1996 Act No. 459, Section 224.


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