South Carolina Code 12-28-1120. Transporter’s license; fee
Current as of: 2023 | Check for updates
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Terms Used In South Carolina Code 12-28-1120
- Motor fuel: means gasoline, diesel fuel, substitute fuel, renewable fuel, alternative fuel, and blended fuel. 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 - Transporter: means a person engaged in the business of transporting motor fuels subject to the user fee. See South Carolina Code 12-28-110
A transporter who is not licensed as a supplier shall obtain a transporter’s license before transporting motor fuel subject to the user fee. The registration fee for a transporter’s license is fifty dollars.