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Section 12-28-110. Definitions. - As used in this chapter: (1) "Alternative fuel" means a...
Section 12-28-120. Clarifying certain references to the term gallon. - For purposes of this chapter, any reference to the term...
Section 12-28-310. User fees on gasoline and diesel fuel. - (A) Subject to the exemptions provided in this chapter, a...
Section 12-28-320. Presumption that fuel delivered to motor vehicle fuel supply tank is used in this State. - Except as otherwise provided under Article 7 of this chapter,...
Section 12-28-330. Presumption that fuel from terminal in State, imported, or delivered into end user's storage tank is used in State. - The department considers it a rebuttable presumption, subject to proof...
Section 12-28-340. Petroleum product and ethanol blenders requirements imposed on terminal; blender of record; Renewable Identification Number trading system. - (A) Regardless of other products offered, a terminal, as defined...
Section 12-28-350. Motor fuel taxes or user fees; boundary clarification. - A retailer that sells motor fuel whose business location changes...
Section 12-28-510. User fee on motor fuel measured by invoiced gallons. - The user fee imposed by this chapter on use of...
Section 12-28-520. Measurement of user fees on motor fuel; user fee complemented by user fees measured annually at each terminal. - (A) Except as provided in Section 12-28-510, the user fee...
Section 12-28-530. Repealed. - HISTORY: Former Section, titled Increase in user fee rate, had...
Section 12-28-710. Exemption from the user fee on motor fuel. - Subject to the procedural requirements and conditions set out in...
Section 12-28-720. Perfection of exemption for imports. - The exemption for exports: (1) under Section 12-28-710(1) must be...
Section 12-28-730. Exempt use of K-1 kerosene. - Exempt use of K-1 kerosene is governed by regulations promulgated...
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. - The exemption for sales of motor fuel subject to the...
Section 12-28-750. Perfection by refund claim filed by end user for fuel used to operate machinery. - The exemptions per use pursuant to Section 12-28-710(7) must be...
Section 12-28-760. No user fee on motor fuel carried into State, retained in vehicle and consumed by an end user. - No user fee imposed by this chapter may be paid...
Section 12-28-770. Refund upon application after contamination or loss of motor fuel. - The exemption for motor fuel subject to the user fee...
Section 12-28-780. Refund of motor fuel user fees erroneously paid. - The motor fuel user fee that has otherwise been erroneously...
Section 12-28-785. Perfection of exemptions not covered under Sections 12-28-720 through 12-28-780. - All exemptions under Section 12-28-710, not expressly covered under Sections...
Section 12-28-790. Refunds claims. - (A) To claim a refund under Sections 12-28-720 through 12-28-780,...
Section 12-28-795. Interest on refund. - Interest on a claim for refund must be paid at...
Section 12-28-905. Time for payment of motor fuel user fees imported from another state. - (A) Except as otherwise provided in this chapter, the user...
Section 12-28-910. Blanket election to treat all removals from out-of-state terminals as if from in-state terminals; notice of election. - (A) Any licensed supplier or licensed permissive supplier may make...
Section 12-28-915. User fees collected and remitted by supplier; due date; late user fees. - (A) The user fee imposed by Section 12-28-310 measured by...
Section 12-28-920. Liability of terminal operator for motor fuel user fee; payment. - (A) The terminal operator of a terminal in this State...
Section 12-28-925. Collection of motor fuel user fees from purchaser; election to defer user fee payment. - Each supplier and bonded importer who sells motor fuel subject...
Section 12-28-930. Qualifications of purchasers for election under Section 12-28-930; bond. - Each purchaser who desires to make an election under Section...
Section 12-28-935. Rescission of purchaser's eligibility and election to defer payment of user fees. - The department may rescind a purchaser's eligibility and election to...
Section 12-28-940. Computing amount of motor fuel user fees due. - (A) In computing the amount of motor fuel user fees...
Section 12-28-945. Licensed tank wagon operator-importer; payment of user fees. - Each licensed tank wagon operator-importer who is liable for the...
Section 12-28-950. Payment of user fees by electronic fund transfer. - All suppliers and bonded importers required to remit the motor...
Section 12-28-955. Supplier may retain one-tenth percent of user fee to cover cost of administration. - Every supplier and permissive supplier who properly remits user fees...
Section 12-28-960. Tare allowance allowed to eligible purchaser, licensee importer, and supplier. - (A) A tare allowance is allowed to each eligible purchaser,...
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. - The user fee that a supplier, importer, or fuel vendor...
Section 12-28-970. Backup user fee equal to the user fee imposed. - (A) A backup user fee equal to the user fee...
Section 12-28-975. Diversion of motor fuel subject to the user fee. - (A) If an exporter diverts motor fuel subject to the...
Section 12-28-980. Final reports accompanied by payment; election to pay in installments. - (A) The final report required by Section 12-28-1350 must be...
Section 12-28-985. Floorstocks user fee report; accompanied by payment. - The floorstocks user fee report required by Section 12-28-530(A) must...
Section 12-28-990. Payment of user fees by persons blending materials or manufacturing or otherwise producing substitute fuel or certain diesel fuel; licensing. - (A) A person (i) blending materials including blendstocks, additives, fuel...
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. - Subject to gallonage limits and other conditions established by the...
Section 12-28-1100. Supplier's license; fee. - Each supplier engaged in business in this State as a...
Section 12-28-1105. Permissive supplier's license; fee. - A person who desires to collect the user fee imposed...
Section 12-28-1110. Terminal operator's license; fee. - Each terminal operator other than a supplier licensed under Section...
Section 12-28-1115. Exporter's license; fee. - The State in its discretion may require an exporter to...
Section 12-28-1120. Transporter's license; fee. - A transporter who is not licensed as a supplier shall...
Section 12-28-1125. Occasional importer's license or a bonded importer's license; fees. - (A) Each person who wishes to cause motor fuel subject...
Section 12-28-1130. Tank wagon operator-importer license; fee. - Each person who is an importer of motor fuel subject...
Section 12-28-1135. Fuel vendor license; fee. - (A) Each person who purchases motor fuel subject to the...
Section 12-28-1139. Miscellaneous fuel user fee license; fee. - Each person who is liable for the user fee imposed...
Section 12-28-1140. Application for a license. - Each application for a license under this chapter must be...
Section 12-28-1145. Investigation of applicant for a license. - The department shall investigate each applicant for a license under...
Section 12-28-1150. Fingerprinting provisions; exemptions. - Applicants, including corporate officers, partners, and individuals, for a license...
Section 12-28-1155. Application must be filed with surety bond or cash deposit. - (A) Except as otherwise provided in this section, concurrently with...
Section 12-28-1160. Applicant may be required to furnish current verified, financial statements. - At the department's reasonable discretion, it may require a licensee...
Section 12-28-1165. Licensee to file a new bond or additional deposit when required. - (A) The department may require a licensee to file a...
Section 12-28-1170. Time for securing new bond or additional deposit; cancellation of license for unsatisfactory new bond or cash deposit. - (A) If the department reasonably determines that the amount of...
Section 12-28-1175. Written request for release by surety; time limitations; request by licensee for release of bond or security after three years. - (A) Sixty days after making a written request for release...
Section 12-28-1180. Notice of proposed denial of application; hearing; notice of suspension or revocation of license; hearing. - (A) Before being denied a license, the department shall grant...
Section 12-28-1185. Issuance of license. - If the applicant and bond are approved, the department shall...
Section 12-28-1190. Validity of license. - A license is valid until suspended, revoked for cause, or...
Section 12-28-1195. License is nontransferable. - No license is transferable to another person or to another...
Section 12-28-1196. License must be displayed at place of business. - Each license must be preserved and conspicuously displayed at the...
Section 12-28-1197. Surrender of license upon discontinuance of business. - Upon the discontinuance of the business or relocation, the license...
Section 12-28-1199. Notice that licensee has discontinued, sold, or transferred business. - Whenever a person licensed to do business under this chapter...
Section 12-28-1300. Verified statement by supplier; reporting of information. - (A) For the purpose of determining the amount of motor...
Section 12-28-1305. Licensed occasional importer must file monthly a verified sworn statement of operations. - (A) Each licensed occasional importer shall file with the department...
Section 12-28-1310. Licensed bonded importer must file monthly verified sworn statement of operations. - (A) Each licensed bonded importer shall file with the department...
Section 12-28-1320. Licensed tank importer must file monthly verified sworn statement of operations. - Each licensed tank wagon operator-importer shall file with the department...
Section 12-28-1330. Terminal operator must file monthly sworn statement of operations; annual report. - (A) A person operating a terminal in this State shall...
Section 12-28-1340. Terminal reports regarding source state; similar data from federal terminal report or source state. - If the source state does not require a terminal report...
Section 12-28-1350. Final report and payment by licensee. - (A) Every licensee, upon the discontinuance, sale, or transfer of...
Section 12-28-1360. Persons licensed as exporter must file monthly reports. - (A) A person licensed as an exporter shall file monthly...
Section 12-28-1370. Licensed transporter to file monthly reports. - (A) A person licensed as a transporter in this State...
Section 12-28-1380. Persons purchasing gallons user fee-exempt for resale to government entities must file report. - (A) A person purchasing gallons user fee-exempt acquired pursuant to...
Section 12-28-1390. Fuel vendor's reports. - (A) A fuel vendor shall file an annual report of...
Section 12-28-1395. Miscellaneous fuel user fee licensee's statement. - A person licensed as a miscellaneous fuel user fee licensee...
Section 12-28-1400. Use of information in tracking petroleum products; reporting requirements; penalties. - (A) All information required to be reported in this chapter...
Section 12-28-1500. Automated machine-printed shipping documents; manually prepared documents in certain circumstances; exemptions. - (A) A person operating a refinery, terminal, or bulk plant...
Section 12-28-1505. Requirements relating to shipping documents. - (A) A person transporting motor fuel subject to the user...
Section 12-28-1510. Terminal-issued shipping document provided on delivery of shipment. - Every person transporting motor fuel subject to the user fee...
Section 12-28-1515. Inspection and retention of terminal-issued shipping document by receiver of motor fuel subject to the user fee. - An operator of a motor fuel subject to the user...
Section 12-28-1520. Acceptance of delivery without proper shipping paper prohibited. - No retail dealer, bulk plant operator, wholesale distributor, or bulk...
Section 12-28-1525. Relief in case of improperly completed shipping paper; notification of diversion or correction; verification number. - (A) The department shall provide for relief in a case...
Section 12-28-1530. Reliance on representations regarding destination, user fee-exempt use or supplier's obligation to collect user fees. - The supplier and the terminal operator may rely for all...
Section 12-28-1535. Unlawful sale, use, deliver, or storage of motor fuel subject to the user fee prohibited; exceptions. - (A) Except as expressly provided in subsection (B), no person...
Section 12-28-1540. Required notations on terminal-issued shipping paper; exceptions. - (A) Except as provided in subsections (C) and (D), no...
Section 12-28-1545. Requirements for licensed importer regarding fuel which has not been dyed, nor user fees paid or accrued by supplier. - (A) If a licensed importer acquires motor fuel subject to...
Section 12-28-1550. Requirements for exporting fuel. - (A) No person may export motor fuel subject to the...
Section 12-28-1555. Use of dyed fuel prohibited; exceptions; penalties. - (A) No person may operate or maintain a motor vehicle...
Section 12-28-1560. Doing business without license; penalties. - (A) No person may engage in a business activity in...
Section 12-28-1565. Fuel must meet ASTM standards. - (A) No person may sell or purchase a product for...
Section 12-28-1570. False statement on shipping paper regarding liability for user fees; penalties. - (A) No terminal operator may imprint, and no supplier may...
Section 12-28-1575. Notice regarding dyed diesel fuel. - In general, a notice stating: "DYED DIESEL FUEL, NONFEE USE...
Section 12-28-1580. Dyed diesel fuel notice required on shipping papers, bills of lading and invoices. - The form of notice required under Section 12-28-1575(1) and (2)...
Section 12-28-1585. Metering device required for fuel dispenser accessible by public; tampering prohibited. - (A) A person operating motor fuel subject to the user...
Section 12-28-1590. Tamper-resistant shipping papers required. - A terminal operator in this State and every supplier licensed...
Section 12-28-1592. Tank wagons must have IFTA registration; exception. - No person may operate a tank wagon in this State...
Section 12-28-1595. Unauthorized sale or use of dyed diesel fuel prohibited. - (A) No person may sell or hold for sale dyed...
Section 12-28-1597. Alteration of dye or marker in dyed diesel fuel prohibited. - No person, wilfully with intent to evade user fees, may...
Section 12-28-1710. Business entities and participating officers, employees, and agents liable for violations of Sections 12-28-1595 and 12-28-1597. - A business entity and its officers, employees, and agents who...
Section 12-28-1720. Liability for uncollected and unpaid user fees; penalties. - (A) A supplier, a permissive supplier, or an importer who...
Section 12-28-1730. Penalties. - (A) If a person liable for the user fee files...
Section 12-28-1740. Impoundment, seizure, sale and forfeiture of vehicle and cargo for violation of shipping paper requirements. - If a person is found operating a motor vehicle in...
Section 12-28-1910. Inspection of fuel and shipping papers. - (A) The department or its appointees including federal government employees...
Section 12-28-1920. Operation of permanent or portable weigh stations. - The department may assign qualified persons who are not state...
Section 12-28-1930. Audits; transportation sampling audits; inspection of shipping papers. - (A) The department or an authorized deputy, employee, or agent...
Section 12-28-1940. Penalties for refusing audit or inspection. - (A) A person who refuses to permit an inspection or...
Section 12-28-2110. Collection of user fees for fuels consumed by government diesel and other federally exempt vehicles. - The department must collect the user fee imposed by this...
Section 12-28-2310. Definitions. - "Petroleum" or "petroleum product" as used in this article means...
Section 12-28-2315. Analysts, chemists, and inspectors appointed. - The department shall appoint analysts, chemists, and inspectors required to...
Section 12-28-2320. Inspector interested in manufacture or vending of gasoline, illuminating or heating oil. - Any inspector who, while in office, is interested, directly or...
Section 12-28-2325. Law enforcement assistance. - The Department of Public Safety and law enforcement agents, upon...
Section 12-28-2330. Filing of statement for intent to sell petroleum products. - All manufacturers, wholesalers, and jobbers, before selling or offering for...
Section 12-28-2335. Notice of shipment of petroleum products into State. - When petroleum products are shipped into this State, the manufacturer...
Section 12-28-2340. Standards for petroleum products; testing. - The Commissioner of Agriculture may promulgate regulations prescribing standards for...
Section 12-28-2345. Records of receipt and shipment of petroleum products. - A person who sells or offers for sale a petroleum...
Section 12-28-2350. Inspection of records pertaining to petroleum products. - The department may inspect all records of a person doing...
Section 12-28-2355. Inspection and environmental impact fee charged on petroleum products. - (A) For the purpose of providing funds for inspecting, testing,...
Section 12-28-2360. Refund of inspection fee on petroleum products. - A person may present to the department proof that he...
Section 12-28-2365. Remittance of fees on petroleum products. - Fees must be remitted at the same time and on...
Section 12-28-2370. Department to promulgate regulations. - The department may promulgate regulations necessary for carrying out the...
Section 12-28-2375. Retail dealers of petroleum products exempt; exception. - The provisions of this article do not apply to a...
Section 12-28-2380. Motor fuel use to which article applies. - All motor fuels placed into motor vehicles for use in...
Section 12-28-2385. Exports of petroleum products exempt from inspection fee. - Exports of petroleum products are exempt from the inspection fee...
Section 12-28-2520. Motor fuel licensee bond exemption based on statement of assets and liabilities. - A motor fuel licensee may furnish the department with a...
Section 12-28-2710. Funds collected deposited to credit of State Treasurer. - All monies collected by the department under this chapter must...
Section 12-28-2720. Distribution of gasoline user fee to Department of Transportation and general fund. - The proceeds from ten and thirty-four hundredths cents a gallon...
Section 12-28-2725. Apportionment to department of mass transit; audit. - Of the ten and thirty-four hundredths cents user fee on...
Section 12-28-2730. Distribution of gasoline user fee to Department of Natural Resources; water recreational resources fund; creation. - (A) One percent of the proceeds from thirteen cents of...
Section 12-28-2740. Distribution of gasoline user fee among counties; requirements for expenditure of funds; county transportation committees. - (A) The proceeds from two and sixty-six one-hundredths cents a...
Section 12-28-2750. Distribution of remainder of gasoline and fuel user fees to State Highway Fund. - Subject to the provisions of Section 12-28-2910, the remainder of...
Section 12-28-2910. South Carolina Coordinating Council for Economic Development; establishing project priorities; disposition of payments. - (A) The first eighteen million dollars generated from three cents...
Section 12-28-2915. Disposition of taxes collected. - (A) Notwithstanding another provision of law, seven million dollars of...
Section 12-28-2920. Construction of toll roads. - The department shall review projects for the possibility of constructing...
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. - (A)(1) Of total state source highway funds, including revenues generated...
Section 12-28-2940. Exemption from appraisal provisions. - Acquisitions by the Department of Transportation under the "C" Fund...