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South Carolina Code of Laws

Article 9

Payments; Liability; Eligibility; Collections

12-28-905Time for payment of motor fuel user fees imported from another state 12-28-910Blanket election to treat all removals from out-of-state terminals as if from in-state terminals; notice of election 12-28-915User fees collected and remitted by supplier; due date; late user fees 12-28-920Liability of terminal operator for motor fuel user fee; payment 12-28-925Collection of motor fuel user fees from purchaser; election to defer user fee payment 12-28-930Qualifications of purchasers for election under Section 12-28-930; bond 12-28-935Rescission of purchaser's eligibility and election to defer payment of user fees 12-28-940Computing amount of motor fuel user fees due 12-28-945Licensed tank wagon operator-importer; payment of user fees 12-28-950Payment of user fees by electronic fund transfer 12-28-955Supplier may retain one-tenth percent of user fee to cover cost of administration 12-28-960Tare allowance allowed to eligible purchaser, licensee importer, and supplier 12-28-965User fees collected on motor fuel belongs to State and is held in trust by collector; personal liability for user fee, penalty and interest 12-28-970Backup user fee equal to the user fee imposed 12-28-975Diversion of motor fuel subject to the user fee 12-28-980Final reports accompanied by payment; election to pay in installments 12-28-985Floorstocks user fee report; accompanied by payment 12-28-990Payment of user fees by persons blending materials or manufacturing or otherwise producing substitute fuel or certain diesel fuel; licensing 12-28-995Payment of user fees on fuel imported in tank wagon if destination does not exceed twenty-five miles from border of this State