Terms Used In South Carolina Code > Title 12 > Chapter 28 > Article 9 - Payments; Liability; Eligibility; Collections

• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Blender: includes a person who produces blended motor fuel outside the bulk transfer/terminal system. See South Carolina Code 12-28-110
• Blending: means the mixing of one or more petroleum products, with or without another product, regardless of the original character of the product blended, if the product obtained by the blending is capable of use or otherwise sold for use in the generation of power for the propulsion of a motor vehicle, an airplane, or a motorboat. See South Carolina Code 12-28-110
• Bulk plant: means a motor fuel storage and distribution facility that is not a terminal and from which motor fuel may be removed at a rack. See South Carolina Code 12-28-110
• Bulk transfer: means a transfer of motor fuel from one location to another by pipeline tender or marine delivery within bulk transfer/terminal system. See South Carolina Code 12-28-110
• clerk: as used in this title , signifies the clerk of the court where the action is pending and, in the Supreme Court or court of appeals, the clerk of the county mentioned in the title of the complaint or in another county to which the court may have changed the place of trial, unless otherwise specified. See South Carolina Code 14-1-40
• Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Delivery: means the placing of motor fuel subject to the user fee or any liquid into the fuel tank of a motor vehicle. See South Carolina Code 12-28-110
• Department: means the South Carolina Department of Revenue. See South Carolina Code 12-28-110
• Diesel fuel: means a liquid, including biodiesel and a biodiesel blend that is commonly or commercially known or sold as a fuel that is suitable for use in a diesel-powered highway vehicle. See South Carolina Code 12-28-110
• Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
• Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) ^{Source: OCC}
• Eligible purchaser: means a person who has been authorized by the department pursuant to § 12-28-930 to make the election under § 12-28-925. See South Carolina Code 12-28-110
• Ethanol: means "fuel grade ethanol". See South Carolina Code 12-28-110
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Export: means to obtain motor fuel in this State for sale or other distribution in another state. See South Carolina Code 12-28-110
• Exporter: means a person, other than a supplier, who purchases motor fuel subject to the user fee in this State for the purpose of transporting or delivering the fuel to another state or country. See South Carolina Code 12-28-110
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Gasoline: means all products commonly or commercially known or sold as gasoline that are suitable for use as a motor fuel. See South Carolina Code 12-28-110
• Highway vehicle: means a self-propelled vehicle that is designed for use on a highway. See South Carolina Code 12-28-110
• Import: means to bring motor fuel into this State for sale, use, or storage by any means of conveyance other than in the fuel supply tank of a motor vehicle. See South Carolina Code 12-28-110
• Import verification number: means the number assigned by the department or its delegate or appointee with respect to a single transport truck delivery into this State from another state upon request for an assigned number by an importer or the transporter carrying motor fuel subject to the user fee into this State for the account of an importer. See South Carolina Code 12-28-110
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Liquid: means a substance that is liquid in excess of sixty degrees Fahrenheit and a pressure of fourteen and seven-tenths pounds a square inch absolute. See South Carolina Code 12-28-110
• Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
• Motor fuel: means gasoline, diesel fuel, substitute fuel, renewable fuel, alternative fuel, and blended fuel. See South Carolina Code 12-28-110
• Motor fuel subject to the user fee: means gasoline, diesel fuel, kerosene, blended fuel, substitute fuel, alternative fuel and blends of them and any other substance blended with them. See South Carolina Code 12-28-110
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• Permissive supplier: means a person who does not meet the geographic jurisdictional connections to this State required of a supplier as defined in § 12-28-920(A), but who:
  
  (a) is a position holder in a federally qualified terminal located outside this State; or
  
  (b) acquires a product in out-of-state terminals from a position holder in a transaction that otherwise qualifies as a two-party exchange under § 12-28-110(63); and under this subitem and subitem (a);
  
  (c) is registered under Section 4101 of the Internal Revenue Code for transactions in taxable motor fuels in the bulk transfer/terminal distribution system. See South Carolina Code 12-28-110
• Person: means a natural person, a partnership, a firm, an association, a corporation, a representative appointed by a court, the State, a political subdivision or any other entity, group, or syndicate. See South Carolina Code 12-28-110
• Position holder: means the person who holds the inventory position in motor fuel in a terminal, as reflected on the records of the terminal operator. See South Carolina Code 12-28-110
• property: as used in this Title , includes property, real and personal. See South Carolina Code 14-1-10
• Qualified terminal: means a qualified terminal as defined under Internal Revenue Code, regulation, and practices and which has been assigned a terminal control number by the Internal Revenue Service. See South Carolina Code 12-28-110
• Rack: means a mechanism for delivering motor fuel from a refinery, a terminal, or a bulk plant into a railroad tank car, a transport truck, or another means of bulk transfer outside of the bulk transfer/terminal system. See South Carolina Code 12-28-110
• Refinery: means a facility used to produce motor fuel subject to the user fee from crude oil, unfinished oils, natural gas liquids, or other hydrocarbons and from which motor fuel subject to the user fee may be removed by pipeline, by vessel, or at a rack. See South Carolina Code 12-28-110
• Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
• Removal: means a physical transfer other than by evaporation, loss, or destruction of motor fuel subject to the user fee from a terminal, manufacturing plant, customs custody, pipeline, marine vessel including barges and tankers, refinery, or any receptacle that stores motor fuel subject to the user fee. See South Carolina Code 12-28-110
• Retailer: means a person who engages in the business of selling or distributing to the end user within this State. See South Carolina Code 12-28-110
• Statute: A law passed by a legislature.
• Substitute fuel: means a liquid that is commonly and commercially known or sold as a fuel that is suitable for use in a highway vehicle. See South Carolina Code 12-28-110
• Supplier: means a person who meets all the following conditions:
  
  (i) is subject to the general taxing jurisdiction of this State;
  
  (ii) is registered under Section 4101 of the Internal Revenue Code for transactions in taxable motor fuels in the bulk transfer/terminal distribution system; and
  
  (iii) is one of the following:
  
  1. See South Carolina Code 12-28-110
• Tank wagon: means a straight truck having multiple compartments designed or used to carry liquid motor fuel. See South Carolina Code 12-28-110
• Terminal: is a storage and distribution facility for motor fuel subject to the user fee, supplied by pipeline or marine vessel, which has been registered as a qualified terminal by the Internal Revenue Service. See South Carolina Code 12-28-110
• Terminal operator: is a person who owns, operates, or otherwise controls a terminal and does not use a substantial portion of the motor fuel subject to the user fee that is transferred through or stored in the terminal for its own use. See South Carolina Code 12-28-110
• Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
• Trustee: A person or institution holding and administering property in trust.
• Two-party exchange: means a transaction in which a product is transferred from one licensed supplier or licensed permissive supplier to another pursuant to an exchange agreement. See South Carolina Code 12-28-110
• Ultimate vendor: means a person who sells motor fuel subject to the user fee to the user of the fuel, the ultimate purchaser. See South Carolina Code 12-28-110
• User fees: Fees charged to users of goods or services provided by the government. In levying or authorizing these fees, the legislature determines whether the revenue should go into the treasury or should be available to the agency providing the goods or services.
• Wholesaler: means a person who acquires motor fuel subject to the user fee from a supplier or from another wholesaler for subsequent sale and distribution at wholesale by tank cars, motor vehicles, or both. See South Carolina Code 12-28-110