(A) Except as provided in § 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 § 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.

Terms Used In South Carolina Code 12-28-520

  • 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
  • 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
  • Invoiced gallons: means the gallons actually billed on an invoice in payment to a supplier. 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
  • Net gallons: means the remaining product, after all considerations and deductions have been made, measured in United States gallons, corrected to a temperature of sixty degrees Fahrenheit, thirteen degrees Celsius, and a pressure of fourteen and seven-tenths pounds a square inch, the ultimate end amount. See South Carolina Code 12-28-110
  • Qualified terminal: means a qualified terminal as defined under Internal Revenue Code, regulation, and practices and which has been assigned a terminal control number by the Internal Revenue Service. See South Carolina Code 12-28-110
  • Rack: means a mechanism for delivering motor fuel from a refinery, a terminal, or a bulk plant into a railroad tank car, a transport truck, or another means of bulk transfer outside of the bulk transfer/terminal system. See South Carolina Code 12-28-110
  • Refinery: means a facility used to produce motor fuel subject to the user fee from crude oil, unfinished oils, natural gas liquids, or other hydrocarbons and from which motor fuel subject to the user fee may be removed by pipeline, by vessel, or at a rack. 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
  • 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
  • Transmix: means the buffer or interface between two different products in a pipeline shipment or a mix of two different products within a refinery or terminal that results in an off-grade mixture. See South Carolina Code 12-28-110
  Previous section
Next section  
 Article 5 Contents