South Carolina Code 12-28-320. Presumption that fuel delivered to motor vehicle fuel supply tank is used in this State
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Terms Used In South Carolina Code 12-28-320
- Department: means the South Carolina Department of Revenue. See South Carolina Code 12-28-110
- Motor fuel: means gasoline, diesel fuel, substitute fuel, renewable fuel, alternative fuel, and blended fuel. See South Carolina Code 12-28-110
- Motor vehicle: means a vehicle that is propelled by an internal combustion engine or motor and is designed to permit the vehicle's mobile use on highways. See South Carolina Code 12-28-110
Except as otherwise provided under Article 7 of this chapter, the department shall consider it a presumption that all motor fuel subject to the user fee delivered in this State into a motor vehicle fuel supply tank is to be used or consumed on the highways in this State producing or generating power for propelling motor vehicles.