{"data":{"id":"us-sc/s.c.-code-ann.-12-28-945","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-28-945","heading":"Licensed tank wagon operator-importer; payment of user fees.","body":"Each licensed tank wagon operator-importer who is liable for the user fee imposed by this chapter on nonexempt motor fuel imported by a tank wagon as to which the user fee previously has not been paid to a supplier, shall remit the motor fuel user fee for the preceding month's import activities with his monthly report of activities. A licensed tank wagon importer is allowed to retain the tare allowance provided for in Section 12-28-960(A).","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":"398d6ac07d73d512e5682c91f2f2041b17f286c53822818a9aa945b2974452c4","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-28-940","next":"us-sc/s.c.-code-ann.-12-28-950"},"notice":"GroundRules: Original legal text. Not legal advice."}