South Carolina Code 12-28-2350. Inspection of records pertaining to petroleum products
Current as of: 2023 | Check for updates
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Terms Used In South Carolina Code 12-28-2350
- Department: means the South Carolina Department of Revenue. 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
- 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
The department may inspect all records of a person doing business in this State for the purpose of ascertaining information relative to the sales, transportation, or possession of petroleum products. Legible records must be kept at the point of origin or reasonable approved proximity for auditing purposes. Terminal operators and suppliers as defined in § 12-28-110 may maintain records at an approved central recordkeeping facility within or outside the State.