South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-28-730 — Exempt use of K-1 kerosene
Exempt use of K-1 kerosene is governed by regulations promulgated by the department which must follow regulations governing the exemption promulgated by the federal government to the extent that impositions of conforming regulations is practical and does not work a hardship on sellers and end users in this State.
Source: official text