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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-28-730: Exempt use of K-1 kerosene.

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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 7 Exemptions and Refunds

Exempt use of K-1 kerosene is governed by regulations promulgated by the department which must follow regulations governing the exemption promulgated by the federal government to the extent that impositions of conforming regulations is practical and does not work a hardship on sellers and end users in this State.

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

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