South Carolina Statutes
§ 12-28-350 — Motor fuel taxes or user fees; boundary clarification.
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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South Carolina § 12-28-350 (Motor fuel taxes or user fees; boundary clarification.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
HISTORY: 2016 Act No. 270 (S.667), SECTION 10, eff January 1, 2017. ARTICLE 5 Measurement of User Fees
Nearby Sections
15
§ 12-28-110
Definitions.§ 12-28-1100
Supplier's license; fee.§ 12-28-1105
Permissive supplier's license; fee.§ 12-28-1110
Terminal operator's license; fee.§ 12-28-1115
Exporter's license; fee.§ 12-28-1120
Transporter's license; fee.§ 12-28-1130
Tank wagon operator-importer license; fee.§ 12-28-1135
Fuel vendor license; fee.§ 12-28-1139
Miscellaneous fuel user fee license; fee.§ 12-28-1140
Application for a license.§ 12-28-1145
Investigation of applicant for a license.§ 12-28-1150
Fingerprinting provisions; exemptions.