South Carolina § 12-28-310 - User fees on gasoline and diesel fuel.
Full text of South Carolina South Carolina Code of Laws § 12-28-310 — User fees on gasoline and diesel fuel., with citation guidance and answers to common questions.
§ 12-28-310. User fees on gasoline and diesel fuel.
(A) Subject to the exemptions provided in this chapter, a user fee of sixteen cents a gallon is imposed on:
(1) all gasoline, gasohol, or blended fuels containing gasoline that are used or consumed for any purpose in this State; and
(2) all diesel fuel, substitute fuels, or alternative fuels, or blended fuels containing diesel fuel that are used or consumed in this State in producing or generating power for propelling motor vehicles.
(B) The user fee levied on motor fuel subject to the user fee pursuant to this chapter is a levy and assessment on the consumer, and the levy and assessment on other persons as specified in this chapter are as agents of the State for the collection of the user fee. This section does not affect the method of collecting the user fee as provided in this chapter. The user fee imposed by this section must be collected and paid at those times, in the manner, and by the persons specified in this chapter.
(C) The license user fee imposed by this section is instead of all sales, use, or other excise tax that may be imposed otherwise by any municipality, county, or other local political subdivision of the State.
(D) On July 1, 2017, and each July first thereafter until after July 1, 2022, the department shall permanently increase the amount of the user fee imposed pursuant to subsection (A) by two cents, for a total of twelve cents. All of the funds raised by the increase in the motor fuel user fee imposed by this subsection must be credited to the Infrastructure Maintenance Trust Fund.
HISTORY: 1995 Act No. 136, SECTION 2; 1996 Act No. 461, SECTION 4A; 2005 Act No. 161, SECTION 25.A, eff June 9, 2005; 2006 Act No. 386, SECTION 18.C, eff July 1, 2006; 2017 Act No. 40 (H.3516), SECTION 2, eff July 1, 2017.
Effect of Amendment
2017 Act No. 40, SECTION 2, added (D), providing that the department shall phase-in an increase of twelve cents on the user fee over six years.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-28-310
What does South Carolina Code of Laws § 12-28-310 cover?
Section 12-28-310 ("User fees on gasoline and diesel fuel.") is part of the South Carolina Code of Laws, the codified statutory law of South Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Carolina § 12-28-310?
A common citation format is "South Carolina Code of Laws § 12-28-310" (South Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Carolina official source linked on this page or consult a licensed South Carolina attorney.
How does South Carolina § 12-28-310 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Carolina.