GroundRules
S.C. Code Ann. § 12-28-320: Presumption that fuel delivered to motor vehicle fuel supply tank is used in this State.
Where this section sits in the code
- Title 12 - TAXATION
- CHAPTER 28 Motor Fuels Subject to User Fees
- ARTICLE 3 Imposition of User Fees
Except as otherwise provided under Article 7 of this chapter, the department shall consider it a presumption that all motor fuel subject to the user fee delivered in this State into a motor vehicle fuel supply tank is to be used or consumed on the highways in this State producing or generating power for propelling motor vehicles.
Collected 2026-09-02T06:35:59Z. Source file · JSON