South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-28-905
Time for payment of motor fuel user fees imported from another state
# (A)
Except as otherwise provided in this chapter, the user fee imposed by Section 12-28-310 on motor fuel subject to the user fee measured by gallons imported from another state must be paid by the licensed occasional importer who has imported the nonexempt motor fuel subject to the user fee within three business days of the earlier of the time the nonexempt motor fuel subject to the user fee was entered into the State or the time a valid import verification number required by Section 12-28-1125 was assigned by the department under regulations the department promulgates. However, if the supplier has made a blanket election to pre-collect the user fee under Section 12-28-910(B), he is jointly liable with the importer for the user fee and shall remit the user fee to the department on behalf of the importer under the same terms as a supplier payment under Section 12-28-915, and no import verification number is required.
# (B)
Except as otherwise provided in this section, the user fee imposed by Section 12-28-310 on motor fuel subject to the user fee measured by gallons imported from another state must be paid by the licensed bonded importer who has imported the nonexempt motor fuel subject to the user fee during a month before the twenty-second day of the following month unless the day falls upon a weekend or state or banking holiday, in which case the liability is due the next succeeding business day, if before the time of import the importer obtains a valid import verification number required by Section 12-28-1125, assigned by the department under regulations promulgated by the department. However, if the supplier has made a blanket election to pre-collect the user fee under Section 12-28-910(B), he is jointly liable with the importer for the user fee and shall remit the user fee to the department on behalf of the importer under the same terms as a supplier payment under Section 12-28-915, and no import verification number is required.
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In this chapter (40 sections)
- 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…
- 12-28-1100 · Supplier's license; fee