reglab/statecodes huggingface dataset:
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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".
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 28 - Motor Fuels Subject To User Fees › Section 12-28-1160. Applicant may be required to furnish current verified, financial statements.

At the department's reasonable discretion, it may require a licensee or an applicant to furnish current verified, financial statements. The department may make independent inquiry into the financial condition of the applicant and is not required to accept as accurate financial statements which have not been certified or independently audited. If the department determines that a licensee's financial condition warrants an increase in the bond or cash deposit, the department may require the licensee to furnish an increased bond or cash deposit.
HISTORY: 1995 Act No. 136, Section 2.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 28 - Motor Fuels Subject To User Fees › Section 12-28-1165. Licensee to file a new bond or additional deposit when required.

(A) The department may require a licensee to file a new bond with a satisfactory surety in the same form and amount if:
(1) liability upon the previous bond is discharged or reduced by the judgment rendered, payment made, or otherwise disposed of;
(2) in the opinion of the department, any surety on the previous bond becomes unsatisfactory. If the new bond is unsatisfactory, the department shall cancel the license. If the new bond is furnished satisfactorily, the department shall release in writing the surety on the previous bond from liability accruing after the effective date of the new bond.
(B) If a licensee has a cash deposit with the department and the deposit is reduced by a judgment rendered, payment made, or otherwise disposed of, the director may require the licensee to make a new deposit equal to the amount of the reduction.
HISTORY: 1995 Act No. 136, Section 2.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 28 - Motor Fuels Subject To User Fees › Section 12-28-1170. Time for securing new bond or additional deposit; cancellation of license for unsatisfactory new bond or cash deposit.

(A) If the department reasonably determines that the amount of the existing bond or cash deposit is insufficient to ensure payment to the State of the user fee and any penalty and interest for which the licensee is or may become liable, upon written demand of the department, the licensee shall file a new bond or increase the cash deposit. The department shall allow the licensee at least fifteen days to secure the increased bond or cash deposit.
(B) The new bond or cash deposit must meet the requirements set forth in this chapter.
(C) If the new bond or cash deposit required under this section is unsatisfactory, the department shall cancel the licensee's license certificate.
HISTORY: 1995 Act No. 136, Section 2.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 28 - Motor Fuels Subject To User Fees › Section 12-28-1175. Written request for release by surety; time limitations; request by licensee for release of bond or security after three years.

(A) Sixty days after making a written request for release to the department, the surety of a bond furnished by a licensee is released from any liability to the State accruing on the bond after the sixty days. The release does not affect any liability accruing before the expiration of the sixty days.
(B) The department promptly shall notify the licensee furnishing the bond that a release has been requested. Unless the licensee obtains a new bond that meets the requirements of this chapter and files with the department the new bond within sixty days, the department shall cancel the license.
(C) Sixty days after making a written request for release to the department, the cash deposit provided by a licensee is canceled as security for any obligation accruing after expiration of the sixty days. However, the department may retain all or part of the cash deposit for up to three years and one day as security for obligations accruing before the effective date of the cancellation. Any part of the deposit that is not retained by the department must be released to the licensee. Before the expiration of the sixty-day period, the licensee shall provide the department with a bond that satisfies the requirements of this chapter or the department shall cancel the license.
(D) A licensee who has filed a bond or other security under this chapter is entitled, on request, to have the department return, refund, or release the bond or security if, in the judgment of the department, the licensee continuously has complied with this chapter for the previous three consecutive years. However, if the department determines that the revenues of the State would be jeopardized by the return, refund, or release of bond or security, the department may elect to retain the bond or security, or having released it, may reimpose a requirement for bond or security to protect the revenues of this State. The decision of the department to not release a bond or security may be reviewed, after application by the licensee, pursuant to the Administrative Procedures Act.
HISTORY: 1995 Act No. 136, Section 2.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 28 - Motor Fuels Subject To User Fees › Section 12-28-1180. Notice of proposed denial of application; hearing; notice of suspension or revocation of license; hearing.

(A) Before being denied a license, the department shall grant the applicant a notice of the proposed denial, including the reasons for its decision. After having the opportunity to cure defects in the application, if the applicant does not agree with the decision, a hearing on the proposed denial is available to the applicant pursuant to the Administrative Procedures Act.
(B) The department may suspend or revoke a license for failure to comply with this chapter after at least thirty days' notice to the licensee and a hearing, should such be requested, pursuant to the Administrative Procedures Act.
HISTORY: 1995 Act No. 136, Section 2; 1996 Act No. 461, Section 4P.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 28 - Motor Fuels Subject To User Fees › Section 12-28-1185. Issuance of license.

If the applicant and bond are approved, the department shall issue a license and as many copies as the licensee has places of business for which a license is required.
HISTORY: 1995 Act No. 136, Section 2.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 28 - Motor Fuels Subject To User Fees › Section 12-28-1195. License is nontransferable.

No license is transferable to another person or to another place of business. For purposes of this article, a transfer means transfer of a majority interest in a business association, other than a publicly-held association, including corporation, out partnerships, trusts, joint ventures, and any other business associations, to another person. A substantial change in ownership of a business association other than a publicly-held business association, must be reported to the department under regulations promulgated by the department.
HISTORY: 1995 Act No. 136, Section 2.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 28 - Motor Fuels Subject To User Fees › Section 12-28-1196. License must be displayed at place of business.

Each license must be preserved and conspicuously displayed at the place of business for which it is issued. The department may waive this requirement for any class of licensee in its discretion.
HISTORY: 1995 Act No. 136, Section 2.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 28 - Motor Fuels Subject To User Fees › Section 12-28-1199. Notice that licensee has discontinued, sold, or transferred business.

Whenever a person licensed to do business under this chapter discontinues, sells, or transfers the business, the licensee immediately shall notify the department in writing of the discontinuance, sale, or transfer. The notice must give the date of discontinuance, sale, or transfer and for the sale or transfer of the business, the name and address of the purchaser or transferee. The licensee is liable for all user fees, interest, and penalties that accrue or may be owing and any criminal liability for misuse of the license that occurs before issuance of the notice.
HISTORY: 1995 Act No. 136, Section 2.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 28 - Motor Fuels Subject To User Fees › Section 12-28-1305. Licensed occasional importer must file monthly a verified sworn statement of operations.

(A) Each licensed occasional importer shall file with the department monthly a verified sworn statement of operations within this State including:
(1) gallons subject to the user fee with fee prepaid to a supplier upon removal from an out-of-state terminal;
(2) gallons subject to the user fee subject to the three-day payment rule of Section 12-28-905(A) sorted by source state, by supplier, by terminal or by bulk plant location;
(3) other information with respect to the source and means of transportation of nonexempt motor fuel subject to the user fee as the department in its discretion may require on forms prescribed and furnished by the department. However, the department may waive any portion or all of the reporting requirements if it determines that border states have adopted and implemented reciprocal terminal report requirements adequate to assure the department that it receives complete information in respect of motor fuel removed by and on behalf of suppliers from terminals in border states which is destined for this State.
(B) A person who knowingly violates or knowingly aids and abets another to violate this section is guilty of a misdemeanor and, upon conviction, must be fined not more than two hundred dollars or imprisoned not more than thirty days.
HISTORY: 1995 Act No. 136, Section 2.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 28 - Motor Fuels Subject To User Fees › Section 12-28-1310. Licensed bonded importer must file monthly verified sworn statement of operations.

(A) Each licensed bonded importer shall file with the department monthly a verified sworn statement of operations within this State including:
(1) gallons subject to the user fee with fee prepaid to a supplier upon removal from an out-of-state terminal;
(2) gallons subject to the user fee with user fee remittance by the bonded importer according to Section 12-28-905(B) sorted by source state, supplier, terminal, or by bulk plant;
(3) other information with respect to the source and means of transportation of nonexempt motor fuel subject to the user fee as the department in its discretion may require on forms it prescribes and furnishes.
(B) The department may waive any portion or all of the reporting requirements if it determines that border states have adopted and implemented reciprocal terminal report requirements adequate to assure the department that it receives complete information in respect of motor fuel removed by and on behalf of suppliers from terminals in border states which is destined for this State.
(C) A person who knowingly violates or knowingly aids and abets another to violate this section is guilty of a misdemeanor and, upon conviction, must be fined not more than two hundred dollars or imprisoned not more than thirty days.
HISTORY: 1995 Act No. 136, Section 2.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 28 - Motor Fuels Subject To User Fees › Section 12-28-1320. Licensed tank importer must file monthly verified sworn statement of operations.

Each licensed tank wagon operator-importer shall file with the department monthly a verified sworn statement of operations within this State plus other information in respect of the source and means of transportation of nonexempt motor fuel subject to the user fee as the department in its discretion may require on forms it prescribes and furnishes. A person who knowingly violates or knowingly aids and abets another to violate this section is guilty of a misdemeanor and, upon conviction, must be fined not more than two hundred dollars or imprisoned not more than thirty days.
HISTORY: 1995 Act No. 136, Section 2; 1996 Act No. 461, Section 4S.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 28 - Motor Fuels Subject To User Fees › Section 12-28-1330. Terminal operator must file monthly sworn statement of operations; annual report.

(A) A person operating a terminal in this State shall file with the department monthly a sworn statement of operations within South Carolina for each terminal within this State including the information set out in subsection (B) on forms prescribed by the department. The department may require the reporting of information it considers reasonably necessary in addition to that required under subsection (B).
(B) The monthly terminal report required by this section must include the following information for each terminal location in this State:
(1) terminal code assigned by the Internal Revenue Service; total inventory at the terminal operated by the terminal operator;
(2) detail schedules of receipts by shipment including:
(a) carrier name or alpha code;
(b) carrier FEIN;
(c) mode of transportation;
(d) date received;
(e) document number;
(f) net gallons received;
(g) product type;
(3) detail schedules of removals by shipment including:
(a) carrier name or alpha code;
(b) carrier FEIN;
(c) mode of transportation;
(d) destination state;
(e) supplier responsible for reporter removal;
(f) supplier FEIN;
(g) date removed from terminal;
(h) document number;
(i) net gallons;
(j) gross gallons.
(C) If the Internal Revenue Service provides a common system of assigning to carriers alpha-numeric code in lieu of names, this date is required in lieu of carrier names.
(D) For purposes of reporting and determining user fee liability under this chapter, every licensee shall maintain inventory records as required by the department.
(E) Each person operating a terminal in this State shall file an annual report for each terminal within South Carolina on forms provided by the department. The report must be filed for each calendar year before February twenty-sixth the following year. This report must include the following data:
(1) net amount of monthly temperature adjusted, net gallons, gains or losses;
(2) total net gallons removed from the terminal in bulk and across the rack during the calendar year;
(3) total net gallons removed across the terminal rack during the calendar year and other information as the department considers reasonably necessary to determine the user fee liability of the terminal operator under this chapter;
(4) amount of user fees due calculated pursuant to Section 12-28-520(B).
HISTORY: 1995 Act No. 136, Section 2.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 28 - Motor Fuels Subject To User Fees › Section 12-28-1340. Terminal reports regarding source state; similar data from federal terminal report or source state.

If the source state does not require a terminal report which provides data substantially similar to that required by Section 12-28-1330, a terminal operator subject to the police power of this State, and who operates a terminal outside that state, shall provide a report of gallons removed as to which the operator issued a shipping paper indicating South Carolina as the destination state consistent with the information required under Section 12-28-1330. This section does not apply if substantially similar data is readily available to this State from a federal terminal report or from the source state.
HISTORY: 1995 Act No. 136, Section 2.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 28 - Motor Fuels Subject To User Fees › Section 12-28-1350. Final report and payment by licensee.

(A) Every licensee, upon the discontinuance, sale, or transfer of the business or upon the cancellation, revocation, or termination by law of a license under Section 12-28-1195 or 12-28-1199 or as otherwise provided, within thirty days, shall make a report as required under this chapter marked "final report" and shall pay all motor fuel user fees and penalties that may be due the State except as otherwise provided by law. The payment must be made to the department in accordance with Section 12-28-980.
(B) For purposes of this section, a person who was licensed to remit motor fuel user fees by this State before the effective date of this chapter and who is not licensed as a supplier under this chapter is deemed to have the license terminated under this section as of the effective date.
(C) A former licensee must be given the opportunity to apply for eligible purchaser status as provided in Sections 12-28-925 and 12-28-930 before the effective date of this chapter. If the determination is not complete before the effective date, collection of user fees shown on the final report of the former license must be delayed until such determination is complete. However, the final report is due not later than thirty days after a denial of eligible purchaser status under Section 12-28-980 becomes final.
HISTORY: 1995 Act No. 136, Section 2.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 28 - Motor Fuels Subject To User Fees › Section 12-28-1360. Persons licensed as exporter must file monthly reports.

(A) A person licensed as an exporter shall file monthly reports with the department on forms prescribed and furnished by the department concerning the amount of motor fuel subject to the user fee exported from this State.
(B) The report must contain the following information with respect to motor fuel other than diesel fuel dyed in accordance with the Internal Revenue Code:
(1) all shipments of motor fuel subject to the user fee removed from a terminal in this State as to which the user fee imposed by this chapter previously was paid or accrued for direct delivery outside of this State by the exporter;
(2) all shipments of motor fuel subject to the user fee acquired free of this state's motor fuel user fee at a terminal in this State for direct delivery outside of South Carolina but as to which the destination state's motor fuel user fee was paid or accrued to the supplier at the time of removal from the terminal;
(3) the gallons delivered to taxing jurisdictions outside this State out of bulk plant storage and whether by transport truck or tank wagon;
(4) the name and federal employer identification number of the person receiving the exported motor fuel subject to the user fee from the exporter;
(5) the date of the shipments;
(6) the carrier name for alpha code and carrier FEIN.
(C) The department in addition may require the reporting of other information it considers reasonably necessary to the enforcement of this chapter.
(D) The department may waive this reporting requirement if it finds the reports unnecessary to the administration of this chapter.
HISTORY: 1995 Act No. 136, Section 2.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 28 - Motor Fuels Subject To User Fees › Section 12-28-1370. Licensed transporter to file monthly reports.

(A) A person licensed as a transporter in this State engaged in interstate commerce shall file monthly reports with the department, on forms prescribed and furnished by the department, concerning the amount of motor fuel subject to the user fee transported from a point outside this State to a point inside South Carolina, from a point inside this State to a point outside South Carolina, or between two points in this State.
(B) If a transporter fails to make the reports required by this section, the person is subject to a civil penalty of one thousand dollars for each violation, as reasonably determined by the department.
(C) The reports required by this section are for information purposes only and the director may waive the filing of the reports if the reports are unnecessary for the proper administration of this chapter.
(D) This section ceases to be effective if a substantially similar data is available from federal government sources including a federal terminal report.
HISTORY: 1995 Act No. 136, Section 2; 2006 Act No. 386, Section 18.K, eff July 1, 2006.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 28 - Motor Fuels Subject To User Fees › Section 12-28-1380. Persons purchasing gallons user fee-exempt for resale to government entities must file report.

(A) A person purchasing gallons user fee-exempt acquired pursuant to Section 12-28-740(1) for resale to government entities exempted under Section 12-28-710 shall file a report.
(B) The report must contain:
(1) total volume of net gallons acquired from the authorized supplier user fee-exempt;
(2) identification of authorized supplier;
(3) a detailed listing of the bulk deliveries to each user fee-exempt person segregated by authorization code;
(4) date of deliveries;
(5) volume delivered;
(6) amount of excess tax-exempt gallons sold over purchases or excess of user fee-exempt purchases over sales;
(7) the amount of penalty at ten percent of the amount by which excess of user fee-exempt purchases over sales exceeds five percent of user fee-exempt purchases;
(8) other information the department may require;
(9) sworn statement by the vendor as to the accuracy of the information contained in the report.
HISTORY: 1995 Act No. 136, Section 2.