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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 56-11-550: Collection and distribution of funds to International Fuel Tax Agreement (IFTA) states.

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Where this section sits in the code
  1. Title 56 - MOTOR VEHICLES
  2. CHAPTER 11 Road Tax on Motor Carriers
  3. ARTICLE 7 International Fuel Tax Agreement

(A) Upon filing a return, the Department of Motor Vehicles may distribute funds to International Fuel Tax Agreement states before the collection of funds from a person covered by the agreement. If the person has not remitted the funds within ninety days after being sent a collection notice, the department must revoke the authority of the person to operate in South Carolina and other states. The department may collect a person's past deficient payments by adjusting future distributions to states to which distributions previously had been made.

Collected 2026-09-02T07:52:54Z. Source file · JSON

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