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·Title 12 TAXATION·Ch. 28 MOTOR FUELS SUBJECT TO USER FEES

(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.

South Carolina § 12-28-1380 (Persons purchasing gallons user fee-exempt for resale to government entities must file report.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.