reglab/housing_qa huggingface dataset:
SC Code § 12-28-950 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-950. Payment of user fees by electronic fund transfer.

 All suppliers and bonded importers required to remit the motor fuel user fee shall remit the motor fuel user fees due by electronic fund transfer acceptable to the department, if required by regulation. The transfer or payment must be made on or before the date the user fee is due.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-955 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-955. Supplier may retain one-tenth percent of user fee to cover cost of administration.

 Every supplier and permissive supplier who properly remits user fees under this chapter is allowed to retain one-tenth percent of the user fee imposed by this chapter and collected and remitted by that supplier in accordance with this chapter to cover the cost of administration including reporting, audit compliance, dye injection, and shipping paper preparation.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-960 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-960. Tare allowance allowed to eligible purchaser, licensee importer, and supplier.

 (A) A tare allowance is allowed to each eligible purchaser, licensee importer, and supplier who lawfully is engaged in the distribution of user fee-paid motor fuel within this State to offset thermal shrinkage and measurement differences occurring after removal of the motor fuel subject to the user fee from the terminal. The amount of the tare allowance is equal to two and sixty-five one-hundredths percent not to exceed two thousand dollars a month of the amount of the user fee imposed by this chapter and paid by the person, directly or indirectly, subject to the requirements and limitations set out in subsections (B) and (C). However, the tare allowance is not applicable more than once to any motor fuel subject to the user fee.  (B) Every eligible purchaser who acquires motor fuel subject to the user fee from a supplier or licensed importer for distribution and use in this State, which motor fuel was previously subject to the user fee imposed by this chapter, is entitled to the tare allowance provided by subsection (A) by way of quarterly refund application to the department under regulations promulgated by and on forms prescribed by the department. The total amount of tare allowance claimed by the person may not exceed two thousand dollars for any month.  (C) Every licensed importer and supplier making sales of user fee-paid motor fuel to persons other than eligible purchasers is entitled to the tare allowance provided by subsection (A) by way of a credit against user fee remittances due to the State payable by the person. The total amount of tare allowance claimed by the person may not exceed two thousand dollars for any month.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-965 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-965. User fees collected on motor fuel belongs to State and is held in trust by collector; personal liability for user fee, penalty and interest.

 The user fee that a supplier, importer, or fuel vendor collects on the sale of motor fuel subject to the user fee belongs to the State. These persons shall hold the money in trust for the State and for payment to the department as provided in this chapter. For a corporation or partnership, each officer, employee, or member of the employer who is in that capacity is under a duty to collect the user fee and is personally liable for the user fee, penalty, and interest.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-970 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-970. Backup user fee equal to the user fee imposed.

 (A) A backup user fee equal to the user fee imposed by Section 12-28-310 is imposed and must be administered in accordance with procedures established by the department on the use on the highways of motor fuel subject to the user fee by an end user, including operators of state and local government vehicles, American Red Cross vehicles, and buses, and other persons exempted from the full federal highway tax, unless the person is exempted otherwise under Section 12-28-710(12), upon the delivery in this State into the fuel supply tank of a highway vehicle of:  (1) diesel fuel that contains a dye;  (2) motor fuel subject to the user fee on which a claim for refund has been made;  (3) alternative fuels; or  (4) substitute fuel on which a user fee previously has not been imposed by this chapter.  (B) The ultimate vendor of motor fuel subject to the user fee is jointly and severally liable for the user fee imposed by subsection (A) if the ultimate vendor knows or has reason to know that the motor fuel, as to which the user fee imposed by this chapter has not been paid, is or will be consumed in a nonexempt use.  (C)(1) A back-up user fee equal to the user fee imposed by Section 12-28-310 is imposed on a liquid or gas that is not otherwise taxed pursuant to this chapter and that is commonly or commercially known or sold as a fuel suitable for use in a highway vehicle. The user fee is due upon the first receipt of the product when received from a source outside of South Carolina by any wholesaler, retailer, or end-user and the user fee is imposed upon, and is the liability of, the wholesaler, retailer, or end-user who first received the product into the State.  (2) A back-up user fee equal to the user fee imposed by Section 12-28-310 is imposed on any liquid or gas that is not otherwise taxed pursuant to this chapter and that is commonly or commercially known or sold as a fuel suitable for use in a highway vehicle. The user fee is due upon the first sale or use of the product when produced in this State by a person and the user fee is imposed upon the first in-state sale or use by that person. The user fee is imposed upon, and is the liability of, the producer of the product.  HISTORY: 1995 Act No. 136, Section 2; 1996 Act No. 461, Section 4J; 2006 Act No. 386, Sections 18.F, 18.G, eff July 1, 2006.
SC Code § 12-28-980 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-980. Final reports accompanied by payment; election to pay in installments.

 (A) The final report required by Section 12-28-1350 must be accompanied by payment of the final month's liability except as otherwise provided in this section.  (B) A motor fuel vendor who possessed a license to sell motor fuel subject to the user fee at wholesale or at retail before the effective date of this chapter who is ineligible to elect eligible purchaser status, or who otherwise does not apply for or does not receive eligible purchaser status under Section 12-28-930, in the alternative may elect to make payment of the user fee calculated pursuant to the "Final Report" in Section 12-28-1350 as provided in this section. The user fee must be paid in two equal annual installments beginning twelve months after the effective date of this chapter, with no discount or reduced by a fifteen percent discount if paid in a timely final report.  (C) If a person elects under subsection (B) to defer payment, he is not eligible to claim eligible purchaser status under Section 12-28-930 for thirty-six months following the election under subsection (B).  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-985 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-985. Floorstocks user fee report; accompanied by payment.

 The floorstocks user fee report required by Section 12-28-530(A) must be accompanied by payment of the floorstocks user fee calculated in accordance with Section 12-28-530(B). Payment must be made on or before the due date of that report. The floorstocks user fee imposed on inventory held outside of the bulk transfer system on the effective date of this chapter reportable under Section 12-28-530(A) is payable in two equal annual installments beginning twelve months after the effective date of the act. However, a person may pay the full amount due with a timely filed return and may take a fifteen percent discount.  HISTORY: 1995 Act No. 136, Section 2.  Editor's Note  Section 12-28-530 was repealed by 2017 Act No. 40, Section 10, effective July 1, 2017.
SC Code § 12-28-990 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-990. Payment of user fees by persons blending materials or manufacturing or otherwise producing substitute fuel or certain diesel fuel; licensing.

 (A) A person (i) blending materials including blendstocks, additives, fuel grade ethanol, and renewable fuels on which the user fee has not been paid, with motor fuels subject to the user fee for which the user fee has been paid or accrued; or (ii) manufacturing or otherwise producing a substitute fuel or diesel fuel, unless dye was added in a manner that conforms to federal requirements established by the Internal Revenue Code and regulations exempting the product from the motor fuel tax pursuant to Section 12-28-710(11) shall remit the user fee imposed by this chapter.  (B) A fuel vendor subject to the user fee under subsection (A) shall remit the user fee with the report required pursuant to Section 12-28-1390(B).  (C) A person other than a fuel vendor liable for the user fee payable pursuant to subsection (A) shall remit the user fee directly to the department within thirty days of the blending or manufacturing event in accordance with procedures established by the department.  (D) A person subject to the user fee payable pursuant to subsection (A) must be licensed by the department as a blender or a manufacturer.  HISTORY: 1995 Act No. 136, Section 2; 2006 Act No. 386, Section 18.I, eff July 1, 2006; 2006 Act No. 386, Section 36.D, eff June 14, 2006.
SC Code § 12-28-995 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-995. Payment of user fees on fuel imported in tank wagon if destination does not exceed twenty-five miles from border of this State.

 Subject to gallonage limits and other conditions established by the department, the department shall provide for the payment of user fees imposed by this chapter by a person importing gasoline or diesel motor fuel from a bulk plant in another state in a tank wagon if the destination of that vehicle does not exceed twenty-five miles from the borders of this State.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-1100 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1100. Supplier's license; fee.

 Each supplier engaged in business in this State as a supplier first shall obtain a supplier's license. The fee for a supplier's license is two thousand dollars.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-1105 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1105. Permissive supplier's license; fee.

 A person who desires to collect the user fee imposed by this chapter as a supplier and who meets the definition of a permissive supplier may obtain a permissive supplier's license. Application for or possession of a permissive supplier's license does not in itself subject the applicant or licensee to the jurisdiction of this State for a purpose other than administration and enforcement of this chapter. The fee for a permissive supplier's license is one hundred dollars.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-1110 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1110. Terminal operator's license; fee.

 Each terminal operator other than a supplier licensed under Section 12-28-1100 engaged in business in this State as a terminal operator first shall obtain a terminal operator's license for each terminal site. The fee for each terminal operator's license is three hundred dollars.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-1115 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1115. Exporter's license; fee.

 The State in its discretion may require an exporter to obtain an exporter's license first if the exporter exports products to another state without first paying that destination state's motor fuel user fee to the supplier. The fee for an exporter's license is one hundred dollars.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-1120 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1120. Transporter's license; fee.

 A transporter who is not licensed as a supplier shall obtain a transporter's license before transporting motor fuel subject to the user fee. The registration fee for a transporter's license is fifty dollars.  HISTORY: 1995 Act No. 136, Section 2; 2006 Act No. 386, Section 18.J, eff July 1, 2006.
SC Code § 12-28-1125 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1125. Occasional importer's license or a bonded importer's license; fees.

 (A) Each person who wishes to cause motor fuel subject to the user fee to be delivered into this State on his behalf, for his own account, or for resale to a purchaser in this State, from another state by any means into storage facilities other than a qualified terminal, shall apply and obtain an occasional importer's license or a bonded importer's license, at the discretion of the applicant.  (B) This section does not apply to a person who:  (1) exclusively imports motor fuel subject to the user fee which is exempted because it has been dyed in accordance with Section 12-28-770;  (2) imports nonexempt motor fuels subject to the user fee meeting the following conditions:  (a) the motor fuel subject to the user fee is subject to one or more user fee precollection agreements with suppliers as provided under Section 12-28-910;  (b) the motor fuel user fee precollection by the supplier is expressly evidenced on the terminal-issued shipping paper as more specifically provided under Section 12-28-1520.  (C) A person desiring to import motor fuel subject to the user fee to a destination in this State from another specific terminal source state, and who has not entered into an agreement to prepay this state's motor fuel user fee to the supplier or permissive supplier with respect to the imports, shall obtain a valid:  (1) occasional importer's license under subsection (A) for the fee of five hundred dollars; or  (2) bonded importer's license under subsection (A) for the fee of two thousand dollars subject to the special two million dollar bonding requirements of Section 12-28-1155(B).  (D) The person described in subsection (C) shall:  (1) obtain an import verification number from the department before entering South Carolina and no sooner than twenty-four hours before entering for each separate import into this State;  (2) display the import verification number on the terminal-issued shipping document required under Section 12-28-1545;  (3) comply with the payment requirements under Sections 12-28-905(A) or (B), whichever is applicable.  (E) The importers' licenses issued pursuant to this section must be specific to each source of supply state.  HISTORY: 1995 Act No. 136, Section 2; 2016 Act No. 160 (H.4328), Section 8, eff April 21, 2016.  Effect of Amendment  2016 Act No. 160, Section 8, in (A), substituted "by any means" for "in a fuel transport truck or in a pipeline or barge shipment".
SC Code § 12-28-1130 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1130. Tank wagon operator-importer license; fee.

 Each person who is an importer of motor fuel subject to the user fee into this State by a tank wagon operating out of or controlling a bulk plant in another state, if the destination of that tank wagon is within twenty-five miles of the borders of South Carolina, shall make application for and obtain a license from the department before engaging in import activities. However, registration as a tank wagon operator-importer does not constitute authorization of the persons to acquire nonexempt motor fuel free of the user fee imposed by this chapter at a terminal either within or outside this State for direct delivery to a location in South Carolina. A person who possesses a valid importer's license is eligible as a tank wagon operator-importer without issuance of a separate license if the importer also operates one or more bulk plants outside this State. The fee for a tank wagon operator-importer license is fifty dollars. Operators of tank wagons delivering products into this State more than twenty-five miles from the border shall apply for an importer's license under Section 12-28-1125.  HISTORY: 1995 Act No. 136, Section 2; 1996 Act No. 461, Section 4K.
SC Code § 12-28-1135 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1135. Fuel vendor license; fee.

 (A) Each person who purchases motor fuel subject to the user fee for resale within this State from a licensed terminal supplier first shall obtain a fuel vendor license which is operative for all locations controlled or operated by that licensee in this State or in any other state from which the person removes fuel for delivery and use in South Carolina.  (B) Each fuel vendor shall maintain detailed records of all purchases and sales for no less than three years.  (C) All fuel vendor records must be maintained in English and Arabic numerals or acceptable to electronic formats.  (D) Each fuel vendor shall make an annual report of gallons subject to the user fee sold at retail by county in accordance with Section 12-28-1390.  (E) In its discretion, the department may exempt from subsection (A) persons who possess a valid supplier, terminal operator, transporter, importer, tank wagon operator, or exporter license. The fee for the fuel vendor license is fifty dollars.  HISTORY: 1995 Act No. 136, Section 2; 1996 Act No. 461, Section 4L; 2001 Act No. 89, Section 21, eff July 20, 2001.
SC Code § 12-28-1139 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1139. Miscellaneous fuel user fee license; fee.

 Each person who is liable for the user fee imposed by Sections 12-28-970 and 12-28-990(C) who is not licensed under Sections 12-28-1100 through 12-28-1135 shall obtain a miscellaneous fuel user fee license. There is no registration fee for this license.  HISTORY: 1996 Act No. 461, Section 4M.
SC Code § 12-28-1140 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1140. Application for a license.

 Each application for a license under this chapter must be made upon a form prepared and furnished by the department. It must be subscribed to by the applicant and may contain the information the department reasonably may require for the administration of this chapter, including the applicant's federal identification number and, with respect to the applicant for an exporter's license, a copy of the applicant's license to purchase or handle motor fuel subject to the user fee user fee-free in the specified destination state for which the export license is to be issued.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-1145 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1145. Investigation of applicant for a license.

 The department shall investigate each applicant for a license under this chapter. No license may be issued if the department determines that one or more of the following exists:  (1) The application is not filed in good faith.  (2) The applicant is not the real party in interest.  (3) The license of the real party in interest is revoked for cause.  (4) Other reasonable cause for nonissuance exists.  (5) With respect to an exporter's license the applicant is not licensed in the intended specific state of destination.  (6) The applicant has a prior conviction for motor fuel user fee evasion.  HISTORY: 1995 Act No. 136, Section 2.
SC Code § 12-28-1150 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1150. Fingerprinting provisions; exemptions.

 Applicants, including corporate officers, partners, and individuals, for a license issued by the director, may be required to submit their fingerprints to the department at the time of applying. Officers of publicly-held corporations and their subsidiaries are exempt from this fingerprinting provision. Persons, other than applicants for an importer's license, who possessed licenses issued under a predecessor statute continuously for three years before the effective date of this chapter also are exempt from this provision. Fingerprints required by this section must be submitted on forms prescribed by the department. The department may forward to the Federal Bureau of Investigation or any other agency for processing all fingerprints submitted by license applicants. The receiving agency shall issue its findings to the department. The license application fee must be used to pay the cost of the investigation. The department or another state agency may maintain a file of fingerprints.  HISTORY: 1995 Act No. 136, Section 2; 1996 Act No. 461, Section 4N.
SC Code § 12-28-1155 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 28 - Motor Fuels Subject To User Fees|Section 12-28-1155. Application must be filed with surety bond or cash deposit.

 (A) Except as otherwise provided in this section, concurrently with the filing of an application for a license under this chapter, the department shall require the applicant to file with the department a surety bond or cash deposit:  (1) in an amount determined by the director of not less than two thousand dollars or not more than a three-month user fee liability for the applicant as estimated by the department;  (2) conditioned upon the keeping of records and the making of full and complete reports and payments as required by this chapter.  (B) Suppliers and bonded importers shall post a bond of not less than two million dollars, except that with respect to a person registered under the Internal Revenue Section 4101 as a taxable fuel registrant, the bond may be reduced to a one million dollar minimum. An applicant alternatively may show proof of financial responsibility in lieu of posting of bond. Proof of five million dollars net worth constitutes evidence of financial responsibility in the absence of circumstances indicating the department is otherwise at risk with respect to collection of its user fees from the applicant.  (C) If the applicant files a bond, the bond must:  (1) be with a surety company approved by the department which may be an affiliate in the business of assuring the obligations;  (2) name the applicant as the principal and the State as the obliged;  (3) be on forms prescribed by the department.  (D) Fuel vendors defined in Section 12-28-1135, other than persons required to be licensed under provisions other than in those sections, and miscellaneous fuel user fee licensees defined in Section 12-28-1139, are exempt from the bonding requirements of this section.  HISTORY: 1995 Act No. 136, Section 2; 1996 Act No. 461, Section 4O.