South Carolina § 12-28-915 - User fees collected and remitted by supplier; due date; late user fees.
Full text of South Carolina South Carolina Code of Laws § 12-28-915 — User fees collected and remitted by supplier; due date; late user fees., with citation guidance and answers to common questions.
§ 12-28-915. User fees collected and remitted by supplier; due date; late user fees.
(A) The user fee imposed by Section 12-28-310 measured by motor fuel subject to the user fee removed by a licensed supplier from a terminal or refinery in this State other than a bulk transfer, must be collected and remitted to the State by the supplier, as shown in the terminal operator's records, who removes the gallons subject to the user fee.
(B) The supplier and each reseller shall list the amount of user fees as a separate line item on all invoices or billings.
(C) All user fees to be paid by a supplier with respect to gallons removed on his account during a calendar month is due and payable before the twenty-second day of the following month unless the day falls upon a weekend or state or banking holiday in which case the liability is due the next succeeding business day.
(D) A supplier shall give notification of late user fees remitted to the supplier by an eligible purchaser and give timely notification to the department of late remittances if that supplier previously gave notice to the department of an uncollectible user fee amount pursuant to Section 12-28-940(B).
HISTORY: 1995 Act No. 136, SECTION 2; 1996 Act No. 461, SECTION 4F.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-28-915
What does South Carolina Code of Laws § 12-28-915 cover?
Section 12-28-915 ("User fees collected and remitted by supplier; due date; late user fees.") 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 § 12-28-915?
A common citation format is "South Carolina Code of Laws § 12-28-915" (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 § 12-28-915 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.