South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-28-1530
Reliance on representations regarding destination, user fee-exempt use or supplier's obligation to collect user fees
The supplier and the terminal operator may rely for all purposes of this chapter on the representation by the transporter, the shipper, or the shipper's agent as the shipper's intended state of destination and user fee-exempt use. The shipper, the importer, the transporter, the shipper's agent, and a purchaser, not the supplier or terminal operator, are jointly liable for any user fee otherwise due to the State as a result of a diversion of the motor fuel subject to the user fee from the represented destination state. A terminal operator may rely on the representation of a licensed supplier with respect to the supplier's obligation to collect user fees and the related shipping paper representation to be shown on the shipping paper as provided by Section 12-28-1540(A).
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In this chapter (40 sections)
- 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,…
- 12-28-1720 · Liability for uncollected and unpaid user fees; penalties
- 12-28-1730 · Penalties
- 12-28-1740 · Impoundment, seizure, sale and forfeiture of vehicle and…