South Carolina Statutes

§ 12-28-1340 — Terminal reports regarding source state; similar data from federal terminal report or source state.

South Carolina § 12-28-1340
JurisdictionSouth Carolina
Title 12TAXATION
Ch. 28MOTOR FUELS SUBJECT TO USER FEES

This text of South Carolina § 12-28-1340 (Terminal reports regarding source state; similar data from federal terminal report or source state.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
S.C. Code Ann. § 12-28-1340 (2026).

Text

If the source state does not require a terminal report which provides data substantially similar to that required by Section 12-28-1330, a terminal operator subject to the police power of this State, and who operates a terminal outside that state, shall provide a report of gallons removed as to which the operator issued a shipping paper indicating South Carolina as the destination state consistent with the information required under Section 12-28-1330. This section does not apply if substantially similar data is readily available to this State from a federal terminal report or from the source state.

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Legislative History

HISTORY: 1995 Act No. 136, SECTION 2.

Nearby Sections

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Bluebook (online)
South Carolina § 12-28-1340, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/28/12-28-1340.