South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-28-2380: Motor fuel use to which article applies.

Where this section sits in the code

Title 12 - TAXATION
CHAPTER 28 Motor Fuels Subject to User Fees
ARTICLE 23 Petroleum and Petroleum Product

All motor fuels placed into motor vehicles for use in their operation or for the operation of their parts or attachments are subject to the fees provided in this article. This section does not apply to a seller-user of liquefied petroleum gas.

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

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