Article

Payments; Liability; Eligibility; Collections

S.C. Code Ann. § 12-28-905— Time for payment of motor fuel user fees imported from another state
S.C. Code Ann. § 12-28-910— Blanket election to treat all removals from out-of-state terminals as if from in-state terminals; notice of election
S.C. Code Ann. § 12-28-915— User fees collected and remitted by supplier; due date; late user fees
S.C. Code Ann. § 12-28-920— Liability of terminal operator for motor fuel user fee; payment
S.C. Code Ann. § 12-28-925— Collection of motor fuel user fees from purchaser; election to defer user fee payment
S.C. Code Ann. § 12-28-930— Qualifications of purchasers for election under Section 12-28-930; bond
S.C. Code Ann. § 12-28-935— Rescission of purchaser's eligibility and election to defer payment of user fees
S.C. Code Ann. § 12-28-940— Computing amount of motor fuel user fees due
S.C. Code Ann. § 12-28-945— Licensed tank wagon operator-importer; payment of user fees
S.C. Code Ann. § 12-28-950— Payment of user fees by electronic fund transfer
S.C. Code Ann. § 12-28-955— Supplier may retain one-tenth percent of user fee to cover cost of administration
S.C. Code Ann. § 12-28-960— Tare allowance allowed to eligible purchaser, licensee importer, and supplier
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
S.C. Code Ann. § 12-28-970— Backup user fee equal to the user fee imposed
S.C. Code Ann. § 12-28-975— Diversion of motor fuel subject to the user fee
S.C. Code Ann. § 12-28-980— Final reports accompanied by payment; election to pay in installments
S.C. Code Ann. § 12-28-985— Floorstocks user fee report; accompanied by payment
S.C. Code Ann. § 12-28-990— Payment of user fees by persons blending materials or manufacturing or otherwise producing substitute fuel or certain diesel fuel; licensing
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