South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-28-965
User fees collected on motor fuel belongs to State and is held in trust by collector; personal liability for user fee, penalty and interest
Official textscstatehouse.gov
The user fee that a supplier, importer, or fuel vendor collects on the sale of motor fuel subject to the user fee belongs to the State. These persons shall hold the money in trust for the State and for payment to the department as provided in this chapter. For a corporation or partnership, each officer, employee, or member of the employer who is in that capacity is under a duty to collect the user fee and is personally liable for the user fee, penalty, and interest.
Source: view the official text
In this chapter (40 sections)
- 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
- 12-28-1140 · Application for a license
- 12-28-1145 · Investigation of applicant for a license
- 12-28-1150 · Fingerprinting provisions; exemptions
- 12-28-1155 · Application must be filed with surety bond or cash deposit