S.C. Code Ann. § 12-28-995 — Payment of user fees on fuel imported in tank wagon if destination does not exceed twenty-five miles from border of this State

Subject to gallonage limits and other conditions established by the department, the department shall provide for the payment of user fees imposed by this chapter by a person importing gasoline or diesel motor fuel from a bulk plant in another state in a tank wagon if the destination of that vehicle does not exceed twenty-five miles from the borders of this State.