Terms Used In South Carolina Code > Title 12 > Chapter 28 > Article 1 - Definitions

• Alternative fuel: means a liquefied petroleum gas, liquefied natural gas, compressed natural gas product, or a combination of liquefied petroleum gas and a compressed natural gas product used in an internal combustion engine or motor to propel any form of vehicle, machine, or mechanical contrivance. See South Carolina Code 12-28-110
• Biodiesel: means a fuel composed of mono-alkyl esters of long chain fatty acids generally derived from vegetable oils or animal fats, commonly known as B100, that is commonly and commercially known or sold as a fuel that is suitable for use in a highway vehicle. See South Carolina Code 12-28-110
• Biodiesel blend: means a blend of biodiesel fuel with petroleum based diesel fuel, commonly designated Bxx where xx represents the volume percentage of biodiesel fuel in the blend (for example B20 is 20 percent biodiesel, 80 percent petro diesel), and that is commonly and commercially known or sold as a fuel that is suitable for use in a highway vehicle. See South Carolina Code 12-28-110
• Blend stock: includes any petroleum product component of gasoline, such as naphtha, reformate, or toluene, that can be blended for use in a motor fuel. See South Carolina Code 12-28-110
• Blended fuel: means a mixture composed of gasoline or diesel fuel and another liquid, other than a de minimis amount of a product such as carburetor detergent or oxidation inhibitor, that can be used as a fuel in a highway vehicle. See South Carolina Code 12-28-110
• Blending: means the mixing of one or more petroleum products, with or without another product, regardless of the original character of the product blended, if the product obtained by the blending is capable of use or otherwise sold for use in the generation of power for the propulsion of a motor vehicle, an airplane, or a motorboat. See South Carolina Code 12-28-110
• Bulk plant: means a motor fuel storage and distribution facility that is not a terminal and from which motor fuel may be removed at a rack. See South Carolina Code 12-28-110
• Bulk transfer: means a transfer of motor fuel from one location to another by pipeline tender or marine delivery within bulk transfer/terminal system. See South Carolina Code 12-28-110
• Contract: A legal written agreement that becomes binding when signed.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Delivery: means the placing of motor fuel subject to the user fee or any liquid into the fuel tank of a motor vehicle. See South Carolina Code 12-28-110
• Department: means the South Carolina Department of Revenue. See South Carolina Code 12-28-110
• DGE: means the amount of liquefied natural gas containing the same energy content as one gallon of diesel. See South Carolina Code 12-28-110
• Diesel fuel: means a liquid, including biodiesel and a biodiesel blend that is commonly or commercially known or sold as a fuel that is suitable for use in a diesel-powered highway vehicle. See South Carolina Code 12-28-110
• Diesel-powered highway vehicle: means a motor vehicle operated on a highway that is propelled by a diesel-powered engine. See South Carolina Code 12-28-110
• Distributor: means a person who acquires motor fuel from a supplier or from another distributor for subsequent sale or use. See South Carolina Code 12-28-110
• Enterer: includes a person who is the importer of record under federal customs law with respect to motor fuel subject to the user fee. See South Carolina Code 12-28-110
• Ethanol: means "fuel grade ethanol". See South Carolina Code 12-28-110
• Export: means to obtain motor fuel in this State for sale or other distribution in another state. See South Carolina Code 12-28-110
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• For its own use: means for its own consumption or in the manufacture of products other than motor fuel. See South Carolina Code 12-28-110
• Gasoline: means all products commonly or commercially known or sold as gasoline that are suitable for use as a motor fuel. See South Carolina Code 12-28-110
• GGE: means the amount of compressed natural gas or liquefied petroleum gas containing the same energy content as one gallon of gasoline. See South Carolina Code 12-28-110
• Highway vehicle: means a self-propelled vehicle that is designed for use on a highway. See South Carolina Code 12-28-110
• Import: means to bring motor fuel into this State for sale, use, or storage by any means of conveyance other than in the fuel supply tank of a motor vehicle. See South Carolina Code 12-28-110
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Liquid: means a substance that is liquid in excess of sixty degrees Fahrenheit and a pressure of fourteen and seven-tenths pounds a square inch absolute. 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 fuel subject to the user fee: means gasoline, diesel fuel, kerosene, blended fuel, substitute fuel, alternative fuel and blends of them and any other substance blended with them. 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
• Permissive supplier: means a person who does not meet the geographic jurisdictional connections to this State required of a supplier as defined in § 12-28-920(A), but who:
  
  (a) is a position holder in a federally qualified terminal located outside this State; or
  
  (b) acquires a product in out-of-state terminals from a position holder in a transaction that otherwise qualifies as a two-party exchange under § 12-28-110(63); and under this subitem and subitem (a);
  
  (c) is registered under Section 4101 of the Internal Revenue Code for transactions in taxable motor fuels in the bulk transfer/terminal distribution system. 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
• Position holder: means the person who holds the inventory position in motor fuel in a terminal, as reflected on the records of the terminal operator. See South Carolina Code 12-28-110
• Qualified terminal: means a qualified terminal as defined under Internal Revenue Code, regulation, and practices and which has been assigned a terminal control number by the Internal Revenue Service. See South Carolina Code 12-28-110
• Rack: means a mechanism for delivering motor fuel from a refinery, a terminal, or a bulk plant into a railroad tank car, a transport truck, or another means of bulk transfer outside of the bulk transfer/terminal system. See South Carolina Code 12-28-110
• Refiner: means a person who owns, operates, or otherwise controls a refinery within the United States. See South Carolina Code 12-28-110
• Refinery: means a facility used to produce motor fuel subject to the user fee from crude oil, unfinished oils, natural gas liquids, or other hydrocarbons and from which motor fuel subject to the user fee may be removed by pipeline, by vessel, or at a rack. See South Carolina Code 12-28-110
• Removal: means a physical transfer other than by evaporation, loss, or destruction of motor fuel subject to the user fee from a terminal, manufacturing plant, customs custody, pipeline, marine vessel including barges and tankers, refinery, or any receptacle that stores motor fuel subject to the user fee. See South Carolina Code 12-28-110
• Renewable fuel: means liquid nonpetroleum based fuels that can be placed in vehicle fuel tanks and used as a fuel in a highway vehicle. See South Carolina Code 12-28-110
• Substitute fuel: means a liquid that is commonly and commercially known or sold as a fuel that is suitable for use in a highway vehicle. See South Carolina Code 12-28-110
• Supplier: means a person who meets all the following conditions:
  
  (i) is subject to the general taxing jurisdiction of this State;
  
  (ii) is registered under Section 4101 of the Internal Revenue Code for transactions in taxable motor fuels in the bulk transfer/terminal distribution system; and
  
  (iii) is one of the following:
  
  1. See South Carolina Code 12-28-110
• Terminal: is a storage and distribution facility for motor fuel subject to the user fee, supplied by pipeline or marine vessel, which has been registered as a qualified terminal by the Internal Revenue Service. See South Carolina Code 12-28-110
• Terminal operator: is a person who owns, operates, or otherwise controls a terminal and does not use a substantial portion of the motor fuel subject to the user fee that is transferred through or stored in the terminal for its own use. See South Carolina Code 12-28-110
• Transport truck: means a semitrailer or trailer combination rig designed or used to transport liquid motor fuel over the highways. See South Carolina Code 12-28-110
• Transporter: means a person engaged in the business of transporting motor fuels subject to the user fee. See South Carolina Code 12-28-110
• Two-party exchange: means a transaction in which a product is transferred from one licensed supplier or licensed permissive supplier to another pursuant to an exchange agreement. See South Carolina Code 12-28-110
• Ultimate purchaser: means a person who uses motor fuel subject to the user fee. 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.
• Wholesaler: means a person who acquires motor fuel subject to the user fee from a supplier or from another wholesaler for subsequent sale and distribution at wholesale by tank cars, motor vehicles, or both. See South Carolina Code 12-28-110