South Carolina § 12-28-910 Blanket election to treat all removals from out-of-state terminals as if from in-state terminals; notice of election.

South Carolina Statutes

§ 12-28-910 — Blanket election to treat all removals from out-of-state terminals as if from in-state terminals; notice of election.

South Carolina § 12-28-910

Title 12TAXATION

Ch. 28MOTOR FUELS SUBJECT TO USER FEES

This text of South Carolina § 12-28-910 (Blanket election to treat all removals from out-of-state terminals as if from in-state terminals; notice of election.) 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. § 12-28-910 (2026).

Text

(A)Any licensed supplier or licensed permissive supplier may make a blanket election with the department to treat all removals from all of its out-of-state terminals with a destination in this State as shown on the terminal issued shipping paper as if the removals were removed across the rack by the supplier from a terminal in this State for all purposes.

(B)This election must be made by filing "notice of election" with the department as provided in this section.

(C)The department shall release a list of electing suppliers under subsection (B) upon request by any person.

(D)The absence of an election by a supplier under this section does not relieve the supplier of responsibility for remitting the user fee imposed by this chapter upon the removal from an out-of-state terminal for impor

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(A) Any licensed supplier or licensed permissive supplier may make a blanket election with the department to treat all removals from all of its out-of-state terminals with a destination in this State as shown on the terminal issued shipping paper as if the removals were removed across the rack by the supplier from a terminal in this State for all purposes. (B) This election must be made by filing "notice of election" with the department as provided in this section. (C) The department shall release a list of electing suppliers under subsection (B) upon request by any person. (D) The absence of an election by a supplier under this section does not relieve the supplier of responsibility for remitting the user fee imposed by this chapter upon the removal from an out-of-state terminal for import into this State by the supplier. (E) A supplier which makes the election provided by this section shall pre-collect the user fee imposed by this chapter on all removals from a qualified terminal on its account as a position holder or a person receiving fuel from a position holder pursuant to a two-party exchange agreement without regard to the license status of the person acquiring the fuel from the supplier, the point or terms of sale, or the character of delivery.