{"data":{"id":"us-sc/s.c.-code-ann.-12-28-910","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-28-910","heading":"Blanket election to treat all removals from out-of-state terminals as if from in-state terminals; notice of election.","body":"(A) Any licensed supplier or licensed permissive supplier may make a blanket election with the department to treat all removals from all of its out-of-state terminals with a destination in this State as shown on the terminal issued shipping paper as if the removals were removed across the rack by the supplier from a terminal in this State for all purposes.\n(B) This election must be made by filing \"notice of election\" with the department as provided in this section.\n(C) The department shall release a list of electing suppliers under subsection (B) upon request by any person.\n(D) The absence of an election by a supplier under this section does not relieve the supplier of responsibility for remitting the user fee imposed by this chapter upon the removal from an out-of-state terminal for import into this State by the supplier.\n(E) A supplier which makes the election provided by this section shall pre-collect the user fee imposed by this chapter on all removals from a qualified terminal on its account as a position holder or a person receiving fuel from a position holder pursuant to a two-party exchange agreement without regard to the license status of the person acquiring the fuel from the supplier, the point or terms of sale, or the character of delivery.","path":["Title 12 - TAXATION","CHAPTER 28 Motor Fuels Subject to User Fees","ARTICLE 9 Payments; Liability; Eligibility; Collections"],"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":"b1958b4161e3c4bea15a8a70e8ab5bdd0f93be1dcb713b1c69f4eeea446543e2","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-28-905","next":"us-sc/s.c.-code-ann.-12-28-915"},"notice":"GroundRules: Original legal text. Not legal advice."}