South Carolina § 12-28-1380 Persons purchasing gallons user fee-exempt for resale to government entities must file report.

South Carolina Statutes

§ 12-28-1380 — Persons purchasing gallons user fee-exempt for resale to government entities must file report.

South Carolina § 12-28-1380

Title 12TAXATION

Ch. 28MOTOR FUELS SUBJECT TO USER FEES

This text of South Carolina § 12-28-1380 (Persons purchasing gallons user fee-exempt for resale to government entities must file report.) 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. § 12-28-1380 (2026).

Text

(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.

(B)The report must contain:

(1)total volume of net gallons acquired from the authorized supplier user fee-exempt;

(2)identification of authorized supplier;

(3)a detailed listing of the bulk deliveries to each user fee-exempt person segregated by authorization code;

(4)date of deliveries;

(5)volume delivered;

(6)amount of excess tax-exempt gallons sold over purchases or excess of user fee-exempt purchases over sales;

(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;

(8)other information the departm

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(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. (B) The report must contain: (1) total volume of net gallons acquired from the authorized supplier user fee-exempt; (2) identification of authorized supplier; (3) a detailed listing of the bulk deliveries to each user fee-exempt person segregated by authorization code; (4) date of deliveries; (5) volume delivered; (6) amount of excess tax-exempt gallons sold over purchases or excess of user fee-exempt purchases over sales; (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; (8) other information the department may require; (9) sworn statement by the vendor as to the accuracy of the information contained in the report.