S.C. Code Ann. § 12-28-990 – Persons blending materials on which the user fee has not been paid, including blendstocks, additives, and fuel grade ethanol with motor fuels subject to the user fee; payment of user fees

(A) Each person blending materials on which the user fee has not been paid, including blendstocks, additives, and fuel grade ethanol with motor fuels subject to the user fee as to which the user fee has been paid or accrued shall remit the user fee imposed by this chapter.
(B) A fuel vendor subject to the user fee under subsection (A) shall remit the user fee with the report required under Section 12-28-1390(B).
(C) Any person other than a fuel vendor liable for the user fee payable under subsection (A) shall remit the user fee directly to the department within thirty days of the blending event in accordance with regulations promulgated by the department.