South Carolina § 12-28-965 User fees collected on motor fuel belongs to State and is held in trust by collector; personal liability for user fee, penalty and interest.

South Carolina Statutes

§ 12-28-965 — User fees collected on motor fuel belongs to State and is held in trust by collector; personal liability for user fee, penalty and interest.

South Carolina § 12-28-965

Title 12TAXATION

Ch. 28MOTOR FUELS SUBJECT TO USER FEES

This text of South Carolina § 12-28-965 (User fees collected on motor fuel belongs to State and is held in trust by collector; personal liability for user fee, penalty and interest.) 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. § 12-28-965 (2026).

Text

The user fee that a supplier, importer, or fuel vendor collects on the sale of motor fuel subject to the user fee belongs to the State. These persons shall hold the money in trust for the State and for payment to the department as provided in this chapter. For a corporation or partnership, each officer, employee, or member of the employer who is in that capacity is under a duty to collect the user fee and is personally liable for the user fee, penalty, and interest.

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The user fee that a supplier, importer, or fuel vendor collects on the sale of motor fuel subject to the user fee belongs to the State. These persons shall hold the money in trust for the State and for payment to the department as provided in this chapter. For a corporation or partnership, each officer, employee, or member of the employer who is in that capacity is under a duty to collect the user fee and is personally liable for the user fee, penalty, and interest.