South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-28-1505
Requirements relating to shipping documents
# (A)
A person transporting motor fuel subject to the user fee in a fuel transportation vehicle upon the public highways of this State shall:
# (1)
carry on board the shipping document issued by the terminal operator or the bulk plant operator of the facility where the motor fuel subject to the user fee was obtained, within or outside this State. The shipping paper must set out on its face the state of destination of the motor fuel subject to the user fee transported in the vehicle as represented to the terminal operator at the time the fuel transportation vehicle was loaded or as otherwise provided in item (3);
# (2)
show and permit duplication of the shipping document by a law enforcement officer or representative of the department, upon request, when transporting, holding, or off-loading the motor fuel described in the shipping document;
# (3)
deliver motor fuel subject to the user fee described in the shipping document to a point in the destination state shown on the face of the document unless the person or his agent does all of the following:
(a) notifies the department or its nominee, before the earlier of removal from the state in which the shipment originated or the initiation of delivery, that the person received instructions after the shipping document was issued to deliver the motor fuel to a different destination state;
(b) receives from the Department of Revenue or its agent a verification number authorizing the diversion;
(c) writes on the shipping document the change in destination state and the confirmation number for the diversion;
# (4)
provide a copy of the shipping document to the distributor or other person who controls the facility to which the motor fuel is delivered;
# (5)
meets other conditions the department may reasonably require for the enforcement of this chapter.
# (B)
The department shall provide by regulation for handwritten designations and procedures alternative for operators of tank wagons that have received motor fuel subject to the user fee at a bulk plant for delivery within or outside this State. A person in violation of this section is guilty of a misdemeanor and, upon conviction, must be fined not more than two hundred dollars or imprisoned not more than thirty days.
Source: view the official text
In this chapter (40 sections)
- 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…
- 12-28-1310 · Licensed bonded importer must file monthly verified sworn…
- 12-28-1320 · Licensed tank importer must file monthly verified sworn…
- 12-28-1330 · Terminal operator must file monthly sworn statement of…
- 12-28-1340 · Terminal reports regarding source state; similar data from…
- 12-28-1350 · Final report and payment by licensee
- 12-28-1360 · Persons licensed as exporter must file monthly reports
- 12-28-1370 · Licensed transporter to file monthly reports
- 12-28-1380 · Persons purchasing gallons user fee-exempt for resale to…
- 12-28-1390 · Fuel vendor's reports
- 12-28-1395 · Miscellaneous fuel user fee licensee's statement
- 12-28-1400 · Use of information in tracking petroleum products;…
- 12-28-1500 · Automated machine-printed shipping documents; manually…
- 12-28-1505 · Requirements relating to shipping documents
- 12-28-1510 · Terminal-issued shipping document provided on delivery of…
- 12-28-1515 · Inspection and retention of terminal-issued shipping…
- 12-28-1520 · Acceptance of delivery without proper shipping paper…
- 12-28-1525 · Relief in case of improperly completed shipping paper;…
- 12-28-1530 · Reliance on representations regarding destination, user…
- 12-28-1535 · Unlawful sale, use, deliver, or storage of motor fuel…
- 12-28-1540 · Required notations on terminal-issued shipping paper;…
- 12-28-1545 · Requirements for licensed importer regarding fuel which…
- 12-28-1550 · Requirements for exporting fuel
- 12-28-1555 · Use of dyed fuel prohibited; exceptions; penalties
- 12-28-1560 · Doing business without license; penalties
- 12-28-1565 · Fuel must meet ASTM standards
- 12-28-1570 · False statement on shipping paper regarding liability for…
- 12-28-1575 · Notice regarding dyed diesel fuel
- 12-28-1580 · Dyed diesel fuel notice required on shipping papers, bills…
- 12-28-1585 · Metering device required for fuel dispenser accessible by…
- 12-28-1590 · Tamper-resistant shipping papers required
- 12-28-1592 · Tank wagons must have IFTA registration; exception
- 12-28-1595 · Unauthorized sale or use of dyed diesel fuel prohibited