South Carolina Code 12-28-1340. Terminal reports regarding source state; similar data from federal terminal report or source state
Current as of: 2023 | Check for updates
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Terms Used In South Carolina Code 12-28-1340
- Destination state: means the state, territory, or foreign country to which motor fuel is directed for delivery into a storage facility, a receptacle, a container, or a type of transportation equipment for the purpose of resale or use. 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
If the source state does not require a terminal report which provides data substantially similar to that required by § 12-28-1330, a terminal operator subject to the police power of this State, and who operates a terminal outside that state, shall provide a report of gallons removed as to which the operator issued a shipping paper indicating South Carolina as the destination state consistent with the information required under § 12-28-1330. This section does not apply if substantially similar data is readily available to this State from a federal terminal report or from the source state.