The amount of tax due must be calculated upon the amount of gasoline or other motor fuel used by the motor carrier in its operation within this State during the reporting period. The Department of Motor Vehicles shall develop forms to reflect the tax due in accordance with nationally recognized standards.
S.C. Code Ann. § 56-11-420
Calculation of tax as affected by reporting period; applicability of nationally recognized standards
1996 Act No. 459, SECTION 224.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.