South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-28-1130
Tank wagon operator-importer license; fee
Each person who is an importer of motor fuel subject to the user fee into this State by a tank wagon operating out of or controlling a bulk plant in another state, if the destination of that tank wagon is within twenty-five miles of the borders of South Carolina, shall make application for and obtain a license from the department before engaging in import activities. However, registration as a tank wagon operator-importer does not constitute authorization of the persons to acquire nonexempt motor fuel free of the user fee imposed by this chapter at a terminal either within or outside this State for direct delivery to a location in South Carolina. A person who possesses a valid importer's license is eligible as a tank wagon operator-importer without issuance of a separate license if the importer also operates one or more bulk plants outside this State. The fee for a tank wagon operator-importer license is fifty dollars. Operators of tank wagons delivering products into this State more than twenty-five miles from the border shall apply for an importer's license under Section 12-28-1125.
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In this chapter (40 sections)
- 12-28-930 · Qualifications of purchasers for election under Section…
- 12-28-935 · Rescission of purchaser's eligibility and election to defer…
- 12-28-940 · Computing amount of motor fuel user fees due
- 12-28-945 · Licensed tank wagon operator-importer; payment of user fees
- 12-28-950 · Payment of user fees by electronic fund transfer
- 12-28-955 · Supplier may retain one-tenth percent of user fee to cover…
- 12-28-960 · Tare allowance allowed to eligible purchaser, licensee…
- 12-28-965 · User fees collected on motor fuel belongs to State and is…
- 12-28-970 · Backup user fee equal to the user fee imposed
- 12-28-975 · Diversion of motor fuel subject to the user fee
- 12-28-980 · Final reports accompanied by payment; election to pay in…
- 12-28-985 · Floorstocks user fee report; accompanied by payment
- 12-28-990 · Payment of user fees by persons blending materials or…
- 12-28-995 · Payment of user fees on fuel imported in tank wagon if…
- 12-28-1100 · Supplier's license; fee
- 12-28-1105 · Permissive supplier's license; fee
- 12-28-1110 · Terminal operator's license; fee
- 12-28-1115 · Exporter's license; fee
- 12-28-1120 · Transporter's license; fee
- 12-28-1125 · Occasional importer's license or a bonded importer's…
- 12-28-1130 · Tank wagon operator-importer license; fee
- 12-28-1135 · Fuel vendor license; fee
- 12-28-1139 · Miscellaneous fuel user fee license; fee
- 12-28-1140 · Application for a license
- 12-28-1145 · Investigation of applicant for a license
- 12-28-1150 · Fingerprinting provisions; exemptions
- 12-28-1155 · Application must be filed with surety bond or cash deposit
- 12-28-1160 · Applicant may be required to furnish current verified,…
- 12-28-1165 · Licensee to file a new bond or additional deposit when…
- 12-28-1170 · Time for securing new bond or additional deposit;…
- 12-28-1175 · Written request for release by surety; time limitations;…
- 12-28-1180 · Notice of proposed denial of application; hearing; notice…
- 12-28-1185 · Issuance of license
- 12-28-1190 · Validity of license
- 12-28-1195 · License is nontransferable
- 12-28-1196 · License must be displayed at place of business
- 12-28-1197 · Surrender of license upon discontinuance of business
- 12-28-1199 · Notice that licensee has discontinued, sold, or…
- 12-28-1300 · Verified statement by supplier; reporting of information
- 12-28-1305 · Licensed occasional importer must file monthly a verified…