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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-28-955: Supplier may retain one-tenth percent of user fee to cover cost of administration.

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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 9 Payments; Liability; Eligibility; Collections

Every supplier and permissive supplier who properly remits user fees under this chapter is allowed to retain one-tenth percent of the user fee imposed by this chapter and collected and remitted by that supplier in accordance with this chapter to cover the cost of administration including reporting, audit compliance, dye injection, and shipping paper preparation.

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

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