South Carolina Statutes

§ 12-28-510 — User fee on motor fuel measured by invoiced gallons.

South Carolina § 12-28-510
JurisdictionSouth Carolina
Title 12TAXATION
Ch. 28MOTOR FUELS SUBJECT TO USER FEES

This text of South Carolina § 12-28-510 (User fee on motor fuel measured by invoiced gallons.) 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. § 12-28-510 (2026).

Text

The user fee imposed by this chapter on use of motor fuel subject to the user fee which was imported into this State by a licensed importer, other than by a bulk transfer, shall arise at the time the product is entered into the State and shall be measured by invoiced gallons received outside this State at a refinery, terminal, or at a bulk plant for delivery to a destination in this State.

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Legislative History

HISTORY: 1995 Act No. 136, SECTION 2.

Nearby Sections

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Bluebook (online)
South Carolina § 12-28-510, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/28/12-28-510.