South Carolina Statutes

§ 12-28-780 — Refund of motor fuel user fees erroneously paid.

South Carolina § 12-28-780
JurisdictionSouth Carolina
Title 12TAXATION
Ch. 28MOTOR FUELS SUBJECT TO USER FEES

This text of South Carolina § 12-28-780 (Refund of motor fuel user fees erroneously paid.) 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. § 12-28-780 (2026).

Text

The motor fuel user fee that has otherwise been erroneously paid by a person must be refunded by the department upon proof shown satisfactory to the department. The department's authority under this section must be construed broadly to prevent unjust and unintended payment of user fees on exempt uses or by exempt users.

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Legislative History

HISTORY: 1995 Act No. 136, SECTION 2.

Nearby Sections

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Bluebook (online)
South Carolina § 12-28-780, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/28/12-28-780.