{"data":{"id":"us-sc/s.c.-code-ann.-12-28-1380","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-28-1380","heading":"Persons purchasing gallons user fee-exempt for resale to government entities must file report.","body":"(A) A person purchasing gallons user fee-exempt acquired pursuant to Section 12-28-740(1) for resale to government entities exempted under Section 12-28-710 shall file a report.\n(B) The report must contain:\n(1) total volume of net gallons acquired from the authorized supplier user fee-exempt;\n(2) identification of authorized supplier;\n(3) a detailed listing of the bulk deliveries to each user fee-exempt person segregated by authorization code;\n(4) date of deliveries;\n(5) volume delivered;\n(6) amount of excess tax-exempt gallons sold over purchases or excess of user fee-exempt purchases over sales;\n(7) the amount of penalty at ten percent of the amount by which excess of user fee-exempt purchases over sales exceeds five percent of user fee-exempt purchases;\n(8) other information the department may require;\n(9) sworn statement by the vendor as to the accuracy of the information contained in the report.","path":["Title 12 - TAXATION","CHAPTER 28 Motor Fuels Subject to User Fees","ARTICLE 13 Reports"],"source_url":"https://www.scstatehouse.gov/code/t12c028.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:35:59Z","sha256":"374b3322a4d12aace6218964ae00cd9f8f34f23ff69e88ac504f5643b273db5e","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-28-1370","next":"us-sc/s.c.-code-ann.-12-28-1390"},"notice":"GroundRules: Original legal text. Not legal advice."}