South Carolina Code 12-28-350. Motor fuel taxes or user fees; boundary clarification
Current as of: 2023 | Check for updates
|
Other versions
Terms Used In South Carolina Code 12-28-350
- Motor fuel: means gasoline, diesel fuel, substitute fuel, renewable fuel, alternative fuel, and blended fuel. See South Carolina Code 12-28-110
- Retailer: means a person who engages in the business of selling or distributing to the end user within this State. See South Carolina Code 12-28-110
- User fees: Fees charged to users of goods or services provided by the government. In levying or authorizing these fees, the legislature determines whether the revenue should go into the treasury or should be available to the agency providing the goods or services.
A retailer that sells motor fuel whose business location changes from South Carolina to North Carolina as a result of the boundary clarification, as contained in the amendments to § 1-1-10, effective January 1, 2017, is allowed a refund of South Carolina motor fuel taxes or user fees if North Carolina requires the retailer to pay the North Carolina motor fuel taxes or user fees on that same fuel.