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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-28-780: Refund of motor fuel user fees erroneously paid.

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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

The motor fuel user fee that has otherwise been erroneously paid by a person must be refunded by the department upon proof shown satisfactory to the department. The department's authority under this section must be construed broadly to prevent unjust and unintended payment of user fees on exempt uses or by exempt users.

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

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