South Carolina Code 56-11-420. Calculation of tax as affected by reporting period; applicability of nationally recognized standards
Current as of: 2023 | Check for updates
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Terms Used In South Carolina Code 56-11-420
- motor carrier: means every person who operates or causes to be operated on any highways in this State road tractors, truck tractors, trucks having more than two axles, or passenger vehicles designed to seat more than twenty occupants. See South Carolina Code 56-11-10
The amount of tax due must be calculated upon the amount of gasoline or other motor fuel used by the motor carrier in its operation within this State during the reporting period. The Department of Motor Vehicles shall develop forms to reflect the tax due in accordance with nationally recognized standards.