South Carolina Code 12-28-1530. Reliance on representations regarding destination, user fee-exempt use or supplier’s obligation to collect user fees
Current as of: 2023 | Check for updates
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Terms Used In South Carolina Code 12-28-1530
- 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
- Motor fuel: means gasoline, diesel fuel, substitute fuel, renewable fuel, alternative fuel, and blended fuel. See South Carolina Code 12-28-110
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- 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
- Terminal operator: is a person who owns, operates, or otherwise controls a terminal and does not use a substantial portion of the motor fuel subject to the user fee that is transferred through or stored in the terminal for its own use. See South Carolina Code 12-28-110
- Transporter: means a person engaged in the business of transporting motor fuels subject to the user fee. See South Carolina Code 12-28-110
- User fees: Fees charged to users of goods or services provided by the government. In levying or authorizing these fees, the legislature determines whether the revenue should go into the treasury or should be available to the agency providing the goods or services.
The supplier and the terminal operator may rely for all purposes of this chapter on the representation by the transporter, the shipper, or the shipper’s agent as the shipper’s intended state of destination and user fee-exempt use. The shipper, the importer, the transporter, the shipper’s agent, and a purchaser, not the supplier or terminal operator, are jointly liable for any user fee otherwise due to the State as a result of a diversion of the motor fuel subject to the user fee from the represented destination state. A terminal operator may rely on the representation of a licensed supplier with respect to the supplier’s obligation to collect user fees and the related shipping paper representation to be shown on the shipping paper as provided by § 12-28-1540(A).