South Carolina Code 12-28-750. Perfection by refund claim filed by end user for fuel used to operate machinery
Current as of: 2023 | Check for updates
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Terms Used In South Carolina Code 12-28-750
- Department: means the South Carolina Department of Revenue. See South Carolina Code 12-28-110
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
The exemptions per use pursuant to § 12-28-710(7) must be perfected by refund claim filed by the end user who shall provide evidence of an allocation of use satisfactory to the department.