S.C. Code Ann. § 12-28-990 – Persons blending untaxed materials, including blendstocks, additives, and fuel grade ethanol with taxable motor fuels; payment of tax | Midpage
§ 12-28-990
S.C. Code Ann. § 12-28-990
Persons blending untaxed materials, including blendstocks, additives, and fuel grade ethanol with taxable motor fuels; payment of tax
(A) Each person blending untaxed materials, including blendstocks, additives, and fuel grade ethanol with taxable motor fuels as to which tax has been paid or accrued shall remit the tax imposed by this chapter.
(B) A fuel vendor subject to tax under subsection (A) shall remit tax with the report required under Section 12-28-1390(B).
(C) Any person other than a fuel vendor liable for the tax payable under subsection (A) shall remit the tax directly to the department within thirty days of the blending event in accordance with regulations promulgated by the department.