Motor fuel taxes or user fees; boundary clarification.

S.C. Code Ann. § 12-28-350
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
A retailer that sells motor fuel whose business location changes from South Carolina to North Carolina as a result of the boundary clarification, as contained in the amendments to Section 1-1-10, effective January 1, 2017, is allowed a refund of South Carolina motor fuel taxes or user fees if North Carolina requires the retailer to pay the North Carolina motor fuel taxes or user fees on that same fuel.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c028.phpFetched: 10/17/2026

Starting a business in South Carolina? South Carolina LLC guide: costs and requirements