As to revenue collected under this chapter or other road taxes on motor carriers, the Department of Motor Vehicles must withhold from the State Highway Fund monies not to exceed the actual or projected costs associated with administering and enforcing the provisions of this chapter. The State Treasurer and the Comptroller General shall establish accounts as necessary to facilitate the efficient and effective operation of this chapter and deposit from the State Highway Fund initial monies as may be necessary to operate this program. All remaining taxes and penalties and interest collected by the department pursuant to the provisions of this chapter must be deposited in the State Highway Fund.
HISTORY: 1996 Act No. 459, Section 224.
Structure South Carolina Code of Laws
Chapter 11 - Road Tax On Motor Carriers
Section 56-11-10. Definitions.
Section 56-11-40. Examination of motor carrier books and records.
Section 56-11-50. Effect of operation of motor carrier in violation of chapter.
Section 56-11-60. Penalties and interest under International Fuel Tax Agreement (IFTA).
Section 56-11-210. Requirement of registration card and vehicle identification marker.
Section 56-11-230. Registration card and vehicle identification application forms.
Section 56-11-240. Form and content of registration card and vehicle identification marker.
Section 56-11-250. Biennial application for registration card and vehicle identification marker.
Section 56-11-260. Term of issuance of registration card and vehicle identification marker.
Section 56-11-415. Exemption for certain motor carriers.
Section 56-11-440. Payment of tax.
Section 56-11-450. Tax credit; refunds.
Section 56-11-490. Lien on vehicle for excise tax, penalty, and interest; legal costs.
Section 56-11-500. Use of revenue funds from tax, penalties, and interest; State Highway Fund.