reglab/housing_qa huggingface dataset:
SC Code § 12-28-340 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-340. Petroleum product and ethanol blenders requirements imposed on terminal; blender of record; Renewable Identification Number trading system.

 (A) Regardless of other products offered, a terminal, as defined in Section 12-28-110(56), located within the State must offer a petroleum product that has not been blended with ethanol and that is suitable for subsequent blending with ethanol.  (B) A person or entity must not take any action to deny a distributor, as defined in Section 12-28-110(17), or retailer, as defined in Section 12-28-110(52), who is doing business in this State and who has registered with the Internal Revenue Service on Form 637(M) from being the blender of record afforded them by the acceptance by the Internal Revenue Service of Form 637(M).  (C) A distributor or retailer and a refiner must utilize the Renewable Identification Number (RIN) trading system. Nothing in this section should be construed to imply a market value for RINs.  HISTORY: 2008 Act No. 338, Section 3, eff June 25, 2008.
SC Code § 12-28-350 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-350. Motor fuel taxes or user fees; boundary clarification.

 A retailer that sells motor fuel whose business location changes from South Carolina to North Carolina as a result of the boundary clarification, as contained in the amendments to Section 1-1-10, effective January 1, 2017, is allowed a refund of South Carolina motor fuel taxes or user fees if North Carolina requires the retailer to pay the North Carolina motor fuel taxes or user fees on that same fuel.  HISTORY: 2016 Act No. 270 (S.667), Section 10, eff January 1, 2017.
SC Code § 12-28-510 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-510. User fee on motor fuel measured by invoiced gallons.

 The user fee imposed by this chapter on use of motor fuel subject to the user fee which was imported into this State by a licensed importer, other than by a bulk transfer, shall arise at the time the product is entered into the State and shall be measured by invoiced gallons received outside this State at a refinery, terminal, or at a bulk plant for delivery to a destination in this State.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-520 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-520. Measurement of user fees on motor fuel; user fee complemented by user fees measured annually at each terminal.

 (A) Except as provided in Section 12-28-510, the user fee imposed by this chapter on the use of motor fuel subject to the user fee must be measured by invoiced gallons of motor fuel subject to the user fee removed, other than by a bulk transfer, by a licensed supplier from a qualified terminal or refinery within this State, and from a qualified terminal or refinery outside this State for delivery to a location in South Carolina as represented on the shipping papers if the supplier imports the motor fuel subject to the user fee for his own account or the supplier has made a user fee precollection election under Section 12-28-910. This user fee otherwise generally must be determined in the same manner as the tax imposed by Section 4081 of the Internal Revenue Code of 1986, or the Code of Federal Regulations as it exists as of January 1, 1995, or as subsequently modified.  (B) The user fee imposed by this chapter on use of motor fuel subject to the user fee in this State as measured by gallons removed by a supplier, or terminal operator, from terminals in this State must be complemented by a user fee measured annually at each terminal in this State by the amount by which net gallons lost or unaccounted for, including transmix, within each terminal exceed the sum of net gallon gains plus one-half of one percent times the number of all net gallons removed from the terminal across the rack or in bulk.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-720 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-720. Perfection of exemption for imports.

 The exemption for exports:  (1) under Section 12-28-710(1) must be perfected by a deduction on the report of the supplier which is otherwise responsible for user fees on removal of the product from a terminal or refinery in this State;  (2) under Section 12-28-710(2) and 12-28-710(4) may be perfected at the option of the exporter by a refund claim if the claim in the aggregate month to date exceeds one thousand dollars, by a refund claimed on the licensed exporter report for that month's activity, or under Section 12-28-710(3) if a diversion by an unlicensed exporter upon a refund application is made to the department within three years.  HISTORY: 1995 Act No. 136, Section 2; 1996 Act No. 461, Section 4B.
SC Code § 12-28-730 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-730. Exempt use of K-1 kerosene.

 Exempt use of K-1 kerosene is governed by regulations promulgated by the department which must follow regulations governing the exemption promulgated by the federal government to the extent that impositions of conforming regulations is practical and does not work a hardship on sellers and end users in this State.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-750 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-750. Perfection by refund claim filed by end user for fuel used to operate machinery.

 The exemptions per use pursuant to Section 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.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-760 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-760. No user fee on motor fuel carried into State, retained in vehicle and consumed by an end user.

 No user fee imposed by this chapter may be paid by or levied upon motor fuel consumed by an end user who meets the requirement of Section 12-28-710(8).  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-770 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-770. Refund upon application after contamination or loss of motor fuel.

 The exemption for motor fuel subject to the user fee pursuant to Section 12-28-710(10) and (11) which was purchased user fee-paid for a user fee use and, after the purchase, was contaminated by the presence of a dye or marker or subject to a sudden and unexpected casualty loss, must be refunded to the person responsible for the contamination or loss event upon application and on proof shown acceptable to the department.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-780 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-780. Refund of motor fuel user fees erroneously paid.

 The motor fuel user fee that has otherwise been erroneously paid by a person must be refunded by the department upon proof shown satisfactory to the department. The department's authority under this section must be construed broadly to prevent unjust and unintended payment of user fees on exempt uses or by exempt users.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-785 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-785. Perfection of exemptions not covered under Sections 12-28-720 through 12-28-780.

 All exemptions under Section 12-28-710, not expressly covered under Sections 12-28-720 through 12-28-780, must be perfected as follows:  (1) A supplier or tank wagon importer shall take a deduction against motor fuel subject to the user fee shown on his monthly report for those gallons of diesel fuel removed from a terminal or refinery destined for delivery to a point in this State as shown on the shipping papers, as to which dye was added in a manner which conforms to federal requirements established by the Internal Revenue Code and regulations issued under it.  (2) The end user shall apply for refund with respect to motor fuel subject to the user fee purchased by the end user for consumption in an exempt use described under Section 12-28-710 as to which the user fee imposed by this chapter previously was paid and no refund previously issued.  (3) An importer shall take a deduction against the user fee owed under Section 12-28-905(A) or (B) or dyed diesel fuel if such diesel fuel would have met the requirements of item (1).  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-790 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-790. Refunds claims.

 (A) To claim a refund under Sections 12-28-720 through 12-28-780, a person shall present to the department a statement that contains a written verification that the claim is made under penalties of perjury and lists the total amount of motor fuel subject to the user fee purchased and used for exempt purposes. The claim must be filed not more than three years after the date the motor fuel subject to the user fee was purchased. The statement must show that payment for the purchase has been made and the amount of the user fee paid on the purchase has been remitted to the seller.  (B) The department may make investigations it considers necessary before refunding the motor fuel user fee to a person and may investigate a refund after the refund has been issued and within the time frame for making adjustments to the user fee under this chapter.  (C) To facilitate efficient administration and instead of the individual refund procedures, the department may provide by regulation an alternative election by the applicant for a refund by way of credit against state income tax liability.  HISTORY: 1995 Act No. 136, Section 2; 2006 Act No. 386, Section 18.E, eff July 1, 2006.
SC Code § 12-28-795 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-795. Interest on refund.

 Interest on a claim for refund must be paid at the rate and in the manner provided for in Section 12-54-25.  HISTORY: 1995 Act No. 136, Section 2; 1996 Act No. 456, Section 1; 1996 Act No. 461, Section 4D.
SC Code § 12-28-905 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-905. Time for payment of motor fuel user fees imported from another state.

 (A) Except as otherwise provided in this chapter, the user fee imposed by Section 12-28-310 on motor fuel subject to the user fee measured by gallons imported from another state must be paid by the licensed occasional importer who has imported the nonexempt motor fuel subject to the user fee within three business days of the earlier of the time the nonexempt motor fuel subject to the user fee was entered into the State or the time a valid import verification number required by Section 12-28-1125 was assigned by the department under regulations the department promulgates. However, if the supplier has made a blanket election to pre-collect the user fee under Section 12-28-910(B), he is jointly liable with the importer for the user fee and shall remit the user fee to the department on behalf of the importer under the same terms as a supplier payment under Section 12-28-915, and no import verification number is required.  (B) Except as otherwise provided in this section, the user fee imposed by Section 12-28-310 on motor fuel subject to the user fee measured by gallons imported from another state must be paid by the licensed bonded importer who has imported the nonexempt motor fuel subject to the user fee during a month before the twenty-second day of the following month unless the day falls upon a weekend or state or banking holiday, in which case the liability is due the next succeeding business day, if before the time of import the importer obtains a valid import verification number required by Section 12-28-1125, assigned by the department under regulations promulgated by the department. However, if the supplier has made a blanket election to pre-collect the user fee under Section 12-28-910(B), he is jointly liable with the importer for the user fee and shall remit the user fee to the department on behalf of the importer under the same terms as a supplier payment under Section 12-28-915, and no import verification number is required.  HISTORY: 1995 Act No. 136, Section 2; 1996 Act No. 461, Section 4E.
SC Code § 12-28-910 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-910. Blanket election to treat all removals from out-of-state terminals as if from in-state terminals; notice of election.

 (A) Any licensed supplier or licensed permissive supplier may make a blanket election with the department to treat all removals from all of its out-of-state terminals with a destination in this State as shown on the terminal issued shipping paper as if the removals were removed across the rack by the supplier from a terminal in this State for all purposes.  (B) This election must be made by filing "notice of election" with the department as provided in this section.  (C) The department shall release a list of electing suppliers under subsection (B) upon request by any person.  (D) The absence of an election by a supplier under this section does not relieve the supplier of responsibility for remitting the user fee imposed by this chapter upon the removal from an out-of-state terminal for import into this State by the supplier.  (E) A supplier which makes the election provided by this section shall pre-collect the user fee imposed by this chapter on all removals from a qualified terminal on its account as a position holder or a person receiving fuel from a position holder pursuant to a two-party exchange agreement without regard to the license status of the person acquiring the fuel from the supplier, the point or terms of sale, or the character of delivery.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-915 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-915. User fees collected and remitted by supplier; due date; late user fees.

 (A) The user fee imposed by Section 12-28-310 measured by motor fuel subject to the user fee removed by a licensed supplier from a terminal or refinery in this State other than a bulk transfer, must be collected and remitted to the State by the supplier, as shown in the terminal operator's records, who removes the gallons subject to the user fee.  (B) The supplier and each reseller shall list the amount of user fees as a separate line item on all invoices or billings.  (C) All user fees to be paid by a supplier with respect to gallons removed on his account during a calendar month is due and payable before the twenty-second day of the following month unless the day falls upon a weekend or state or banking holiday in which case the liability is due the next succeeding business day.  (D) A supplier shall give notification of late user fees remitted to the supplier by an eligible purchaser and give timely notification to the department of late remittances if that supplier previously gave notice to the department of an uncollectible user fee amount pursuant to Section 12-28-940(B).  HISTORY: 1995 Act No. 136, Section 2; 1996 Act No. 461, Section 4F.
SC Code § 12-28-920 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-920. Liability of terminal operator for motor fuel user fee; payment.

 (A) The terminal operator of a terminal in this State is jointly and severally liable for the user fee imposed under Section 12-28-310 and shall remit payment to this State upon discovery of either of the following conditions:  (1) The supplier with respect to the motor fuel subject to the user fee is a person other than the terminal operator and is not a licensed supplier. The terminal operator is relieved of liability if he establishes all of the following:  (a) The terminal operator has a valid terminal operator's license issued for the facility from which the motor fuel is withdrawn.  (b) The terminal operator has an unexpired notification certificate from the supplier as required by the department or the Internal Revenue Service.  (c) The terminal operator has no reason to believe that any information on the certificate is false.  (2) In connection with the removal of diesel fuel that is not dyed and marked in accordance with Internal Revenue Service requirements, the terminal operator provides a person with a bill of lading, shipping paper, or similar document indicating that the diesel fuel is dyed and marked in accordance with Internal Revenue Service requirements.  (B) The terminal operator is severally liable for the user fee imposed by this chapter and measured in accordance with Section 12-28-520(B) which is not allocable to a licensed supplier and shall remit the user fee due with the annual report required under Section 12-28-1330(E). No user fee is due if the terminal operator can establish by substantial evidence that the gallons lost were diesel fuel dyed before receipt by that terminal operator. No collection allowance or deductions are allowed with respect to payment of this user fee. If the gallons lost or unaccounted for exceed five percent of the gallons removed from that terminal across the rack, a penalty of one hundred percent of the user fee otherwise due must be paid by the terminal operator with the user fee due.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-925 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-925. Collection of motor fuel user fees from purchaser; election to defer user fee payment.

 Each supplier and bonded importer who sells motor fuel subject to the user fee shall collect from the purchaser the motor fuel user fee imposed under Section 12-28-310. At the election of an eligible purchaser evidenced by a written statement from the department as to the purchaser eligibility status as determined under Section 12-28-930, the seller may not require a payment of motor fuel user fees on transport truckloads from the purchaser sooner than one business day before the date on which the user fee is required to be remitted by the supplier or bonded importer under Section 12-28-915. This election is subject to a condition that the eligible purchaser's remittances of all amounts of user fees due the seller must be paid by electronic funds transfer. Failure of a supplier or bonded importer to comply with the requirements of this section may result in suspension or revocation of the license in accordance with Section 12-28-1180(B). The eligible purchaser's election under this subsection may be terminated by the seller if the eligible purchaser does not make timely payments to the seller as required by this section.  HISTORY: 1995 Act No. 136, Section 2; 1996 Act No. 461, Section 4G.
SC Code § 12-28-930 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-930. Qualifications of purchasers for election under Section 12-28-930; bond.

 Each purchaser who desires to make an election under Section 12-28-925 shall present evidence to the department that the applicant was a licensee in good standing under the predecessor motor fuel statute as to which he remitted user fees to the department, or the applicant meets the financial responsibility and bonding requirements imposed by this chapter which bond shall conform to the specific requirements of this section. The department may require a purchaser who pays the user fee to a supplier to file with the department a surety bond payable to the State, upon which the purchaser is the obligor or other financial security, in an amount satisfactory to the department. The department may require that the bond indemnify the department against uncollectible user fee credits claimed by the supplier under Section 12-28-940.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-935 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-935. Rescission of purchaser's eligibility and election to defer payment of user fees.

 The department may rescind a purchaser's eligibility and election to defer motor fuel user fee remittances after a hearing and upon a showing of good cause, including failure to make timely user fee deferred payment to a supplier of the user fee under Section 12-28-925 by sending written notice to all suppliers or publishing notice of the revocation pursuant to regulations. The department may require further assurance of the purchaser's financial responsibility, may increase the bond requirement for that purchaser, or may take other action to ensure remittance of the motor fuel user fee. The department shall follow the revocation procedures under Section 12-28-1180 in rescinding eligible purchaser status.  HISTORY: 1995 Act No. 136, Section 2; 1996 Act No. 461, Section 4H.
SC Code § 12-28-940 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-940. Computing amount of motor fuel user fees due.

 (A) In computing the amount of motor fuel user fees due, the supplier is entitled to a credit against the user fee payable in the amount of the user fee paid by the supplier that is uncollectible from an eligible purchaser.  (B) The supplier shall provide notice to the department of a failure to collect user fees within ten days following the earliest date on which the supplier was entitled to collect the user from the eligible purchaser under Section 12-28-925.  (C) The department may promulgate regulations establishing the evidence a supplier shall provide to receive the credit.  (D) The credit must be claimed on the first return following the date of the failure of the eligible purchaser if the payment remains unpaid as of the filing date of that return or the credit is disallowed.  (E) The claim for credit must identify the defaulting eligible purchaser and any user fee liability that remains unpaid.  (F) If an eligible purchaser fails to make a timely payment of the amount of user fees due, the supplier's credit is limited to the amount due from the purchaser, plus any user fee that accrues from that purchaser for a period ending upon the date the supplier receives notice from the department of revocation of eligible purchaser status.  (G) No additional credit is allowed to a supplier under this section until the department authorizes the purchaser to make a new election under Section 12-28-925.  HISTORY: 1995 Act No. 136, Section 2; 1996 Act No. 461, Section 4I; 2003 Act No. 69, Section 3.I, eff June 18, 2003.
SC Code § 12-28-945 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-945. Licensed tank wagon operator-importer; payment of user fees.

 Each licensed tank wagon operator-importer who is liable for the user fee imposed by this chapter on nonexempt motor fuel imported by a tank wagon as to which the user fee previously has not been paid to a supplier, shall remit the motor fuel user fee for the preceding month's import activities with his monthly report of activities. A licensed tank wagon importer is allowed to retain the tare allowance provided for in Section 12-28-960(A).  HISTORY: 1995 Act No. 136, Section 2.