South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-28-2730
Distribution of gasoline user fee to Department of Natural Resources; water recreational resources fund; creation
# (A)
One percent of the proceeds from thirteen cents of the gasoline user fee imposed pursuant to this chapter must be transmitted to the Department of Natural Resources for a special water recreational resources fund of the State. All balances in the fund must be carried forward annually so that no part of it reverts to any other fund.
# (B)
The fund must be apportioned based upon the number of registered boats or other watercraft in each county and expended by the department to acquire, create, or improve water recreational resources. As used in this section, "water recreational resources" means public waters which are naturally occurring or which provide habitat for fish, aquatic animals, or waterfowl and which must provide public recreational opportunities. These funds may be used to promote activities that take place on the water for recreation provided that no more than ten percent of each annual allocation may be used for this purpose beginning July 1, 2003.
# (C)
Each county delegation may make recommendations to the South Carolina Department of Natural Resources for projects to acquire, create, or improve water recreational resources. The department must give these recommendations primary consideration over any other projects.
# (D)
The Department of Natural Resources may use up to one-third of the funds for law enforcement, noxious aquatic weed control, and acquisition. The department must be reimbursed for design and engineering costs and administration of this section from the funds collected under the provisions of this section.
# (E)
Any revenue collected or any funds remaining in the Water Recreational Resources Fund created by Act 1134 of 1968, must be transferred to the fund created by this act.
# (F)
Any funds collected by the state treasury between January 7, 2002, and the effective date of this act which would have been allocated to the Water Recreation Resource Fund created by Section 12-28-2730 must be allocated to the fund created by this section.
# (G)
The department must dispose of all surplus property owned by the department or subject to its custody and control for purposes of disposal in the manner provided by law for the disposition of surplus state property. Notwithstanding another provision of law or policy, it is unlawful for retired employees of the department to purchase surplus property directly from the department. It is not unlawful for retired employees to purchase surplus property that is disposed of according to law and sold at public auction.
# (H)
All proceeds from the sale of the department's surplus property that was originally purchased with a county's water recreational resources funds must be returned to the county that originally purchased the property and placed in that county's water recreational resources fund.
# (I)
Beginning with property purchased during fiscal year 2000, the department must provide the legislative delegations of each county with an annual inventory of all property purchased with the county's water recreational resources funds on or before the beginning of the next ensuing session of the General Assembly.
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In this chapter (40 sections)
- 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…
- 12-28-1910 · Inspection of fuel and shipping papers
- 12-28-1920 · Operation of permanent or portable weigh stations
- 12-28-1930 · Audits; transportation sampling audits; inspection of…
- 12-28-1940 · Penalties for refusing audit or inspection
- 12-28-2110 · Collection of user fees for fuels consumed by government…
- 12-28-2310 · Definitions
- 12-28-2315 · Analysts, chemists, and inspectors appointed
- 12-28-2320 · Inspector interested in manufacture or vending of…
- 12-28-2325 · Law enforcement assistance
- 12-28-2330 · Filing of statement for intent to sell petroleum products
- 12-28-2335 · Notice of shipment of petroleum products into State
- 12-28-2340 · Standards for petroleum products; testing
- 12-28-2345 · Records of receipt and shipment of petroleum products
- 12-28-2350 · Inspection of records pertaining to petroleum products
- 12-28-2355 · Inspection and environmental impact fee charged on…
- 12-28-2360 · Refund of inspection fee on petroleum products
- 12-28-2365 · Remittance of fees on petroleum products
- 12-28-2370 · Department to promulgate regulations
- 12-28-2375 · Retail dealers of petroleum products exempt; exception
- 12-28-2380 · Motor fuel use to which article applies
- 12-28-2385 · Exports of petroleum products exempt from inspection fee
- 12-28-2520 · Motor fuel licensee bond exemption based on statement of…
- 12-28-2710 · Funds collected deposited to credit of State Treasurer
- 12-28-2720 · Distribution of gasoline user fee to Department of…
- 12-28-2725 · Apportionment to department of mass transit; audit
- 12-28-2730 · Distribution of gasoline user fee to Department of Natural…
- 12-28-2740 · Distribution of gasoline user fee among counties;…
- 12-28-2750 · Distribution of remainder of gasoline and fuel user fees…
- 12-28-2910 · South Carolina Coordinating Council for Economic…
- 12-28-2915 · Disposition of taxes collected
- 12-28-2920 · Construction of toll roads
- 12-28-2930 · Allocation of state source highway funds for construction…
- 12-28-2940 · Exemption from appraisal provisions