South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-28-1535

Unlawful sale, use, deliver, or storage of motor fuel subject to the user fee prohibited; exceptions

Official textscstatehouse.gov11 subsections

# (A)

Except as expressly provided in subsection (B), no person may sell, use, deliver, or store in this State, or import for sale, use, delivery, or storage in this State, motor fuel subject to the user fee as to which the user fee imposed by Section 12-28-310 previously has not been paid to or accrued by a licensed supplier or permissive supplier at the time of removal from a terminal or a license importer, if all the conditions of Section 12-28-1545 applicable to lawful import by the importer have been met.

# (B)

The following are exceptions to subsection (A):

# (1)

a supplier with respect to motor fuel subject to the user fee held within the bulk transfer/terminal system in this State which was manufactured in South Carolina or imported into this State in a bulk transfer;

# (2)

an end user with respect to motor fuel subject to the user fee placed in that person's vehicle supply tank outside of this State;

# (3)

any person with respect to diesel fuel dyed in accordance with Section 12-28-770;

# (4)

motor fuel subject to the user fee in the process of exportation by a licensed exporter in accordance with the shipping papers required by Section 12-28-1505 as to which the destination state user fee has been paid or accrued to the supplier and a statement meeting the requirements of Section 12-28-1540(A)(2) is shown on the shipping papers;

# (5)

gasoline used in aircraft;

# (6)

fuel in possession of an end user as to which a refund has been issued;

# (7)

federal government exempt fuel under Section 12-28-710(6);

# (8)

a licensed importer who has met the conditions of Section 12-28-1545.

# (C)

A person who violates 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.

Last amended: 1995 Act No. 136, SECTION 2.

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