Article

Exemptions and Refunds

S.C. Code Ann. § 12-28-710— Exemption from the user fee on motor fuel
S.C. Code Ann. § 12-28-720— Perfection of exemption for imports
S.C. Code Ann. § 12-28-730— Exempt use of K-1 kerosene
S.C. Code Ann. § 12-28-740— Perfection of exemption for federal government, agencies, instrumentalities, and reservations, and state-owned buses and vehicles used in an educational program
S.C. Code Ann. § 12-28-750— Perfection by refund claim filed by end user for fuel used to operate machinery
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
S.C. Code Ann. § 12-28-770— Refund upon application after contamination or loss of motor fuel
S.C. Code Ann. § 12-28-780— Refund of motor fuel user fees erroneously paid
S.C. Code Ann. § 12-28-785— Perfection of exemptions not covered under Sections 12-28-720 through 12-28-780
S.C. Code Ann. § 12-28-790— Refunds claims
S.C. Code Ann. § 12-28-795— Interest on refund