South Carolina Code 12-28-2360. Refund of inspection fee on petroleum products
Current as of: 2023 | Check for updates
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Terms Used In South Carolina Code 12-28-2360
- 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
A person may present to the department proof that he has paid an inspection fee on petroleum products in error or has paid an inspection fee on shipments of petroleum products subsequently diverted from the State, whereupon the department shall refund the amount of the inspection fee to the payee out of the petroleum products inspection fund, if the proof of the claim is submitted within the time period provided for in § 12-54-85.