South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-28-760
No user fee on motor fuel carried into State, retained in vehicle and consumed by an end user
Official textscstatehouse.gov
No user fee imposed by this chapter may be paid by or levied upon motor fuel consumed by an end user who meets the requirement of Section 12-28-710(8).
Source: view the official text
In this chapter (40 sections)
- 12-28-110 · Definitions
- 12-28-120 · Clarifying certain references to the term gallon
- 12-28-310 · User fees on gasoline and diesel fuel
- 12-28-320 · Presumption that fuel delivered to motor vehicle fuel…
- 12-28-330 · Presumption that fuel from terminal in State, imported, or…
- 12-28-340 · Petroleum product and ethanol blenders requirements imposed…
- 12-28-350 · Motor fuel taxes or user fees; boundary clarification
- 12-28-510 · User fee on motor fuel measured by invoiced gallons
- 12-28-520 · Measurement of user fees on motor fuel; user fee…
- 12-28-530 · Repealed
- 12-28-710 · Exemption from the user fee on motor fuel
- 12-28-720 · Perfection of exemption for imports
- 12-28-730 · Exempt use of K-1 kerosene
- 12-28-740 · Perfection of exemption for federal government, agencies,…
- 12-28-750 · Perfection by refund claim filed by end user for fuel used…
- 12-28-760 · No user fee on motor fuel carried into State, retained in…
- 12-28-770 · Refund upon application after contamination or loss of…
- 12-28-780 · Refund of motor fuel user fees erroneously paid
- 12-28-785 · Perfection of exemptions not covered under Sections…
- 12-28-790 · Refunds claims
- 12-28-795 · Interest on refund
- 12-28-905 · Time for payment of motor fuel user fees imported from…
- 12-28-910 · Blanket election to treat all removals from out-of-state…
- 12-28-915 · User fees collected and remitted by supplier; due date;…
- 12-28-920 · Liability of terminal operator for motor fuel user fee;…
- 12-28-925 · Collection of motor fuel user fees from purchaser; election…
- 12-28-930 · Qualifications of purchasers for election under Section…
- 12-28-935 · Rescission of purchaser's eligibility and election to defer…
- 12-28-940 · Computing amount of motor fuel user fees due
- 12-28-945 · Licensed tank wagon operator-importer; payment of user fees
- 12-28-950 · Payment of user fees by electronic fund transfer
- 12-28-955 · Supplier may retain one-tenth percent of user fee to cover…
- 12-28-960 · Tare allowance allowed to eligible purchaser, licensee…
- 12-28-965 · User fees collected on motor fuel belongs to State and is…
- 12-28-970 · Backup user fee equal to the user fee imposed
- 12-28-975 · Diversion of motor fuel subject to the user fee
- 12-28-980 · Final reports accompanied by payment; election to pay in…
- 12-28-985 · Floorstocks user fee report; accompanied by payment
- 12-28-990 · Payment of user fees by persons blending materials or…
- 12-28-995 · Payment of user fees on fuel imported in tank wagon if…