South Carolina § 12-28-350 - Motor fuel taxes or user fees; boundary clarification.

Full text of South Carolina South Carolina Code of Laws § 12-28-350 — Motor fuel taxes or user fees; boundary clarification., with citation guidance and answers to common questions.

§ 12-28-350. Motor fuel taxes or user fees; boundary clarification.

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.

HISTORY: 2016 Act No. 270 (S.667), SECTION 10, eff January 1, 2017.

ARTICLE 5
Measurement of User Fees

Source: official South Carolina text · Last verified 2026-08-27

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Frequently Asked Questions About South Carolina § 12-28-350

What does South Carolina Code of Laws § 12-28-350 cover?

Section 12-28-350 ("Motor fuel taxes or user fees; boundary clarification.") 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 § 12-28-350?

A common citation format is "South Carolina Code of Laws § 12-28-350" (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 § 12-28-350 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.