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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-28-995: Payment of user fees on fuel imported in tank wagon if destination does not exceed twenty-five miles from border of this State.

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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

Subject to gallonage limits and other conditions established by the department, the department shall provide for the payment of user fees imposed by this chapter by a person importing gasoline or diesel motor fuel from a bulk plant in another state in a tank wagon if the destination of that vehicle does not exceed twenty-five miles from the borders of this State.

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

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