GroundRules
S.C. Code Ann. § 12-28-760: No user fee on motor fuel carried into State, retained in vehicle and consumed by an end user.
Where this section sits in the code
- Title 12 - TAXATION
- CHAPTER 28 Motor Fuels Subject to User Fees
- ARTICLE 7 Exemptions and Refunds
No user fee imposed by this chapter may be paid by or levied upon motor fuel consumed by an end user who meets the requirement of Section 12-28-710(8).
Collected 2026-09-02T06:35:59Z. Source file · JSON