{"data":{"id":"us-sc/s.c.-code-ann.-12-28-720","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-28-720","heading":"Perfection of exemption for imports.","body":"The exemption for exports:\n(1) under Section 12-28-710(1) must be perfected by a deduction on the report of the supplier which is otherwise responsible for user fees on removal of the product from a terminal or refinery in this State;\n(2) under Section 12-28-710(2) and 12-28-710(4) may be perfected at the option of the exporter by a refund claim if the claim in the aggregate month to date exceeds one thousand dollars, by a refund claimed on the licensed exporter report for that month's activity, or under Section 12-28-710(3) if a diversion by an unlicensed exporter upon a refund application is made to the department within three years.","path":["Title 12 - TAXATION","CHAPTER 28 Motor Fuels Subject to User Fees","ARTICLE 7 Exemptions and Refunds"],"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":"51eef223ed27727eb15831d7846e4c22fdfd5d2bff2b3907a6822f7c88d9ac81","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-28-710","next":"us-sc/s.c.-code-ann.-12-28-730"},"notice":"GroundRules: Original legal text. Not legal advice."}