S.C. Code Ann. § 12-28-1340: Terminal reports regarding source state; similar data from federal terminal report or source state.
Where this section sits in the code
- Title 12 - TAXATION
- CHAPTER 28 Motor Fuels Subject to User Fees
- ARTICLE 13 Reports
If the source state does not require a terminal report which provides data substantially similar to that required by Section 12-28-1330, a terminal operator subject to the police power of this State, and who operates a terminal outside that state, shall provide a report of gallons removed as to which the operator issued a shipping paper indicating South Carolina as the destination state consistent with the information required under Section 12-28-1330. This section does not apply if substantially similar data is readily available to this State from a federal terminal report or from the source state.
Collected 2026-09-02T06:35:59Z. Source file · JSON