S.C. Code Ann. § 12-28-1125
(B) This section does not apply to a person who:
(2) imports nonexempt motor fuels subject to the user fee meeting the following conditions:
(C) A person desiring to import motor fuel subject to the user fee to a destination in this State from another specific terminal source state, and who has not entered into an agreement to prepay this state's motor fuel user fee to the supplier or permissive supplier with respect to the imports, shall obtain a valid:
(D) The person described in subsection (C) shall: