South Carolina § 12-28-350 Motor fuel taxes or user fees; boundary clarification.

South Carolina Statutes

§ 12-28-350 — Motor fuel taxes or user fees; boundary clarification.

South Carolina § 12-28-350

Title 12TAXATION

Ch. 28MOTOR FUELS SUBJECT TO USER FEES

This text of South Carolina § 12-28-350 (Motor fuel taxes or user fees; boundary clarification.) 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. § 12-28-350 (2026).

Text

A retailer that sells motor fuel whose business location changes from South Carolina to North Carolina as a result of the boundary clarification, as contained in the amendments to Section 1-1-10, effective January 1, 2017, is allowed a refund of South Carolina motor fuel taxes or user fees if North Carolina requires the retailer to pay the North Carolina motor fuel taxes or user fees on that same fuel.

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A retailer that sells motor fuel whose business location changes from South Carolina to North Carolina as a result of the boundary clarification, as contained in the amendments to Section 1-1-10, effective January 1, 2017, is allowed a refund of South Carolina motor fuel taxes or user fees if North Carolina requires the retailer to pay the North Carolina motor fuel taxes or user fees on that same fuel.