South Carolina § 12-28-330 - Presumption that fuel from terminal in State, imported, or delivered into end user's storage tank is used in State.
Full text of South Carolina South Carolina Code of Laws § 12-28-330 — Presumption that fuel from terminal in State, imported, or delivered into end user's storage tank is used in State., with citation guidance and answers to common questions.
§ 12-28-330. Presumption that fuel from terminal in State, imported, or delivered into end user's storage tank is used in State.
The department considers it a rebuttable presumption, subject to proof of exemption pursuant to Article 7 of this chapter, that all motor fuel subject to the user fee removed from a terminal in this State, or imported into this State other than by a bulk transfer within the bulk transfer terminal system or delivered into an end user's storage tank, is to be used or consumed in this State, in the case of gasoline, gasohol, or blended fuels containing gasoline and is to be used or consumed on the highways in this State in producing or generating power for propelling motor vehicles in the case of all other motor fuel.
HISTORY: 1995 Act No. 136, SECTION 2; 2005 Act No. 161, SECTION 25.B, eff June 9, 2005; 2006 Act No. 386, SECTION 18.D, eff July 1, 2006.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-28-330
What does South Carolina Code of Laws § 12-28-330 cover?
Section 12-28-330 ("Presumption that fuel from terminal in State, imported, or delivered into end user's storage tank is used in State.") 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 § 12-28-330?
A common citation format is "South Carolina Code of Laws § 12-28-330" (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 § 12-28-330 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.