South Carolina § 12-28-720 Perfection of exemption for imports.

South Carolina Statutes

§ 12-28-720 — Perfection of exemption for imports.

South Carolina·Title 12 TAXATION·Ch. 28 MOTOR FUELS SUBJECT TO USER FEES

The exemption for exports:

(1)under Section 12-28-710(1) must be perfected by a deduction on the report of the supplier which is otherwise responsible for user fees on removal of the product from a terminal or refinery in this State;

(2)under Section 12-28-710(2) and 12-28-710(4) may be perfected at the option of the exporter by a refund claim if the claim in the aggregate month to date exceeds one thousand dollars, by a refund claimed on the licensed exporter report for that month's activity, or under Section 12-28-710(3) if a diversion by an unlicensed exporter upon a refund application is made to the department within three years.

Free access — add to your briefcase to read the full text and ask questions with AI

The exemption for exports: (1) under Section 12-28-710(1) must be perfected by a deduction on the report of the supplier which is otherwise responsible for user fees on removal of the product from a terminal or refinery in this State; (2) under Section 12-28-710(2) and 12-28-710(4) may be perfected at the option of the exporter by a refund claim if the claim in the aggregate month to date exceeds one thousand dollars, by a refund claimed on the licensed exporter report for that month's activity, or under Section 12-28-710(3) if a diversion by an unlicensed exporter upon a refund application is made to the department within three years.

South Carolina § 12-28-720 (Perfection of exemption for imports.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.