Terms Used In South Carolina Code > Title 12 > Chapter 28 > Article 17 - Penalties

• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Chambers: A judge's office.
• Conviction: A judgement of guilt against a criminal defendant.
• Department: means the South Carolina Department of Revenue. See South Carolina Code 12-28-110
• Destination state: means the state, territory, or foreign country to which motor fuel is directed for delivery into a storage facility, a receptacle, a container, or a type of transportation equipment for the purpose of resale or use. See South Carolina Code 12-28-110
• En banc: In the bench or "full bench." Refers to court sessions with the entire membership of a court participating rather than the usual quorum. U.S. courts of appeals usually sit in panels of three judges, but may expand to a larger number in certain cases. They are then said to be sitting en banc.
• 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.
• Export: means to obtain motor fuel in this State for sale or other distribution in another state. 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.
• 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
• 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
• 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.