GroundRules
S.C. Code Ann. § 12-28-350: Motor fuel taxes or user fees; boundary clarification.
Where this section sits in the code
- Title 12 - TAXATION
- CHAPTER 28 Motor Fuels Subject to User Fees
- ARTICLE 3 Imposition of User Fees
A retailer that sells motor fuel whose business location changes from South Carolina to North Carolina as a result of the boundary clarification, as contained in the amendments to Section 1-1-10, effective January 1, 2017, is allowed a refund of South Carolina motor fuel taxes or user fees if North Carolina requires the retailer to pay the North Carolina motor fuel taxes or user fees on that same fuel.
Collected 2026-09-02T06:35:59Z. Source file · JSON