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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-28-120: Clarifying certain references to the term gallon.

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Where this section sits in the code
  1. Title 12 - TAXATION
  2. CHAPTER 28 Motor Fuels Subject to User Fees
  3. ARTICLE 1 Definitions

For purposes of this chapter, any reference to the term gallon with respect to liquefied natural gas means diesel gallon equivalent (DGE) and any reference to the term gallon with respect to compressed natural gas or liquefied petroleum gas means gasoline gallon equivalent (GGE). For any gaseous product for which a conversion factor is not provided for in this chapter, based on the best information available, the department shall establish a temporary conversion factor to determine the gallon equivalent. The department shall subsequently submit to the General Assembly a recommended legislative change for this conversion factor.

Collected 2026-09-02T06:35:59Z. Source file · JSON

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