§ 14-13-10 System of court reporting shall be standardized; records shall be retained permanently
§ 14-13-20 Official reporter shall be responsible for maintaining records; proceeding may be recorded on discs or belts, or by direct electronic recordings
§ 14-13-30 Requisition and purchase of equipment
§ 14-13-40 Court reporters shall file certificates of compliance with chapter

Terms Used In South Carolina Code > Title 14 > Chapter 13

  • Bulk plant: means a motor fuel storage and distribution facility that is not a terminal and from which motor fuel may be removed at a rack. See South Carolina Code 12-28-110
  • clerk: as used in this title , signifies the clerk of the court where the action is pending and, in the Supreme Court or court of appeals, the clerk of the county mentioned in the title of the complaint or in another county to which the court may have changed the place of trial, unless otherwise specified. See South Carolina Code 12-21-4060
  • 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
  • Department: means the South Carolina Department of Revenue. 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
  • Export: means to obtain motor fuel in this State for sale or other distribution in another state. 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
  • Heating oil: means a motor fuel subject to the user fee that is burned in a boiler, furnace, or stove for heating or industrial processing purposes. See South Carolina Code 12-28-110
  • In this State: means the area within the borders of South Carolina including all territories within the borders owned by or added to the United States of America. 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
  • Motor vehicle: means a vehicle that is propelled by an internal combustion engine or motor and is designed to permit the vehicle's mobile use on highways. 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
  • 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
  • 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
  • Tank wagon: means a straight truck having multiple compartments designed or used to carry liquid motor fuel. 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
  • Transport truck: means a semitrailer or trailer combination rig designed or used to transport liquid motor fuel over the highways. See South Carolina Code 12-28-110
  • Ultimate vendor: means a person who sells motor fuel subject to the user fee to the user of the fuel, the ultimate purchaser. See South Carolina Code 12-28-110