S.C. Code Ann. § 12-28-1545
(A) If a licensed importer acquires taxable motor fuel destined for this State which has neither been dyed in accordance with the Internal Revenue Code and the regulations issued under it, nor tax paid to or accrued by the supplier at the time of removal from the out-of-state terminal, a licensed importer and transporter operating on his behalf shall meet all of the following conditions before entering motor fuel onto the highways of this State by loaded transport truck: