S.C. Code Ann. § 12-28-750: Perfection by refund claim filed by end user for fuel used to operate machinery.
Where this section sits in the code
- Title 12 - TAXATION
- CHAPTER 28 Motor Fuels Subject to User Fees
- ARTICLE 7 Exemptions and Refunds
The exemptions per use pursuant to Section 12-28-710(7) must be perfected by refund claim filed by the end user who shall provide evidence of an allocation of use satisfactory to the department.
Collected 2026-09-02T06:35:59Z. Source file · JSON