South Carolina Statutes

§ 12-28-2360 — Refund of inspection fee on petroleum products.

South Carolina·Title 12 TAXATION·Ch. 28 MOTOR FUELS SUBJECT TO USER FEES
A person may present to the department proof that he has paid an inspection fee on petroleum products in error or has paid an inspection fee on shipments of petroleum products subsequently diverted from the State, whereupon the department shall refund the amount of the inspection fee to the payee out of the petroleum products inspection fund, if the proof of the claim is submitted within the time period provided for in Section 12-54-85.

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South Carolina § 12-28-2360 (Refund of inspection fee on petroleum products.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

HISTORY: 1995 Act No. 136, SECTION 2; 1996 Act No. 456, SECTION 2; 1996 Act No. 461, SECTION 4X.

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