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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-28-1320: Licensed tank importer must file monthly verified sworn statement of operations.

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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 13 Reports

Each licensed tank wagon operator-importer shall file with the department monthly a verified sworn statement of operations within this State plus other information in respect of the source and means of transportation of nonexempt motor fuel subject to the user fee as the department in its discretion may require on forms it prescribes and furnishes. A person who knowingly violates or knowingly aids and abets another to violate this section is guilty of a misdemeanor and, upon conviction, must be fined not more than two hundred dollars or imprisoned not more than thirty days.

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

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