Terms Used In South Carolina Code > Title 12 > Chapter 28 > Article 3 - Imposition of User Fees

• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Blender: includes a person who produces blended motor fuel outside the bulk transfer/terminal system. 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 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
• 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.
• Department: means the South Carolina Department of Revenue. 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
• 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
• Ethanol: means "fuel grade ethanol". See South Carolina Code 12-28-110
• Gasohol: means blended fuel composed of gasoline and fuel alcohol. 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
• Motor fuel: means gasoline, diesel fuel, substitute fuel, renewable fuel, alternative fuel, and blended fuel. 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
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• 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
• Refiner: means a person who owns, operates, or otherwise controls a refinery within the United States. 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
• 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
• 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.