South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-28-1515
Inspection and retention of terminal-issued shipping document by receiver of motor fuel subject to the user fee
An operator of a motor fuel subject to the user fee retail outlet, bulk plant, or bulk end user bulk storage facility shall receive, examine, and retain for thirty days at the delivery location the terminal-issued shipping document received from the transporter for every shipment of motor fuel subject to the user fee that is delivered to that location with record retention of the shipping paper of three years required offsite. A person who knowingly violates or knowingly aids and abets another to violate 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.
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In this chapter (40 sections)
- 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
- 12-28-1597 · Alteration of dye or marker in dyed diesel fuel prohibited
- 12-28-1710 · Business entities and participating officers, employees,…