(A) Except as expressly provided in subsection (B), no person may sell, use, deliver, or store in this State, or import for sale, use, delivery, or storage in this State, motor fuel subject to the user fee as to which the user fee imposed by § 12-28-310 previously has not been paid to or accrued by a licensed supplier or permissive supplier at the time of removal from a terminal or a license importer, if all the conditions of § 12-28-1545 applicable to lawful import by the importer have been met.

(B) The following are exceptions to subsection (A):

Terms Used In South Carolina Code 12-28-1535

  • Bulk transfer: means a transfer of motor fuel from one location to another by pipeline tender or marine delivery within bulk transfer/terminal system. See South Carolina Code 12-28-110
  • Conviction: A judgement of guilt against a criminal defendant.
  • Delivery: means the placing of motor fuel subject to the user fee or any liquid into the fuel tank of a motor vehicle. See South Carolina Code 12-28-110
  • Destination state: means the state, territory, or foreign country to which motor fuel is directed for delivery into a storage facility, a receptacle, a container, or a type of transportation equipment for the purpose of resale or use. See South Carolina Code 12-28-110
  • Diesel fuel: means a liquid, including biodiesel and a biodiesel blend that is commonly or commercially known or sold as a fuel that is suitable for use in a diesel-powered highway vehicle. See South Carolina Code 12-28-110
  • Exporter: means a person, other than a supplier, who purchases motor fuel subject to the user fee in this State for the purpose of transporting or delivering the fuel to another state or country. See South Carolina Code 12-28-110
  • Gasoline: means all products commonly or commercially known or sold as gasoline that are suitable for use as a motor fuel. See South Carolina Code 12-28-110
  • Import: means to bring motor fuel into this State for sale, use, or storage by any means of conveyance other than in the fuel supply tank of a motor vehicle. See South Carolina Code 12-28-110
  • Motor fuel: means gasoline, diesel fuel, substitute fuel, renewable fuel, alternative fuel, and blended fuel. See South Carolina Code 12-28-110
  • Motor fuel subject to the user fee: means gasoline, diesel fuel, kerosene, blended fuel, substitute fuel, alternative fuel and blends of them and any other substance blended with them. See South Carolina Code 12-28-110
  • Permissive supplier: means a person who does not meet the geographic jurisdictional connections to this State required of a supplier as defined in § 12-28-920(A), but who:

    (a) is a position holder in a federally qualified terminal located outside this State; or

    (b) acquires a product in out-of-state terminals from a position holder in a transaction that otherwise qualifies as a two-party exchange under § 12-28-110(63); and under this subitem and subitem (a);

    (c) is registered under Section 4101 of the Internal Revenue Code for transactions in taxable motor fuels in the bulk transfer/terminal distribution system. See South Carolina Code 12-28-110
  • Person: means a natural person, a partnership, a firm, an association, a corporation, a representative appointed by a court, the State, a political subdivision or any other entity, group, or syndicate. See South Carolina Code 12-28-110
  • Removal: means a physical transfer other than by evaporation, loss, or destruction of motor fuel subject to the user fee from a terminal, manufacturing plant, customs custody, pipeline, marine vessel including barges and tankers, refinery, or any receptacle that stores motor fuel subject to the user fee. See South Carolina Code 12-28-110
  • Supplier: means a person who meets all the following conditions:

    (i) is subject to the general taxing jurisdiction of this State;

    (ii) is registered under Section 4101 of the Internal Revenue Code for transactions in taxable motor fuels in the bulk transfer/terminal distribution system; and

    (iii) is one of the following:

    1. See South Carolina Code 12-28-110
  • Terminal: is a storage and distribution facility for motor fuel subject to the user fee, supplied by pipeline or marine vessel, which has been registered as a qualified terminal by the Internal Revenue Service. See South Carolina Code 12-28-110

(1) a supplier with respect to motor fuel subject to the user fee held within the bulk transfer/terminal system in this State which was manufactured in South Carolina or imported into this State in a bulk transfer;

(2) an end user with respect to motor fuel subject to the user fee placed in that person’s vehicle supply tank outside of this State;

(3) any person with respect to diesel fuel dyed in accordance with § 12-28-770;

(4) motor fuel subject to the user fee in the process of exportation by a licensed exporter in accordance with the shipping papers required by § 12-28-1505 as to which the destination state user fee has been paid or accrued to the supplier and a statement meeting the requirements of § 12-28-1540(A)(2) is shown on the shipping papers;

(5) gasoline used in aircraft;

(6) fuel in possession of an end user as to which a refund has been issued;

(7) federal government exempt fuel under § 12-28-710(6);

(8) a licensed importer who has met the conditions of § 12-28-1545.

(C) A person who violates 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.

  Previous section
Next section  
 Article 15 Contents