South Carolina § 12-28-330 Presumption that fuel from terminal in State, imported, or delivered into end user's storage tank is used in State.

South Carolina Statutes

§ 12-28-330 — Presumption that fuel from terminal in State, imported, or delivered into end user's storage tank is used in State.

South Carolina § 12-28-330

Title 12TAXATION

Ch. 28MOTOR FUELS SUBJECT TO USER FEES

This text of South Carolina § 12-28-330 (Presumption that fuel from terminal in State, imported, or delivered into end user's storage tank is used in 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. § 12-28-330 (2026).

Text

The department considers it a rebuttable presumption, subject to proof of exemption pursuant to Article 7 of this chapter, that all motor fuel subject to the user fee removed from a terminal in this State, or imported into this State other than by a bulk transfer within the bulk transfer terminal system or delivered into an end user's storage tank, is to be used or consumed in this State, in the case of gasoline, gasohol, or blended fuels containing gasoline and is to be used or consumed on the highways in this State in producing or generating power for propelling motor vehicles in the case of all other motor fuel.

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The department considers it a rebuttable presumption, subject to proof of exemption pursuant to Article 7 of this chapter, that all motor fuel subject to the user fee removed from a terminal in this State, or imported into this State other than by a bulk transfer within the bulk transfer terminal system or delivered into an end user's storage tank, is to be used or consumed in this State, in the case of gasoline, gasohol, or blended fuels containing gasoline and is to be used or consumed on the highways in this State in producing or generating power for propelling motor vehicles in the case of all other motor fuel.