South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-28-945
Licensed tank wagon operator-importer; payment of user fees
Official textscstatehouse.gov
Each licensed tank wagon operator-importer who is liable for the user fee imposed by this chapter on nonexempt motor fuel imported by a tank wagon as to which the user fee previously has not been paid to a supplier, shall remit the motor fuel user fee for the preceding month's import activities with his monthly report of activities. A licensed tank wagon importer is allowed to retain the tare allowance provided for in Section 12-28-960(A).
Source: view the official text
In this chapter (40 sections)
- 12-28-530 · Repealed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
- 12-28-1105 · Permissive supplier's license; fee
- 12-28-1110 · Terminal operator's license; fee
- 12-28-1115 · Exporter's license; fee
- 12-28-1120 · Transporter's license; fee
- 12-28-1125 · Occasional importer's license or a bonded importer's…
- 12-28-1130 · Tank wagon operator-importer license; fee
- 12-28-1135 · Fuel vendor license; fee
- 12-28-1139 · Miscellaneous fuel user fee license; fee