H 4013 Session 110 (1993-1994)
H 4013 General Bill, By T.L. Farr
A Bill to amend Chapter 31 of Title 12, as amended, Code of Laws of South
Carolina, 1976, relating to road tax on motor carriers, so as to transfer
administration from the Tax Commission to the Department of Highways and
Public Transportation, and to provide for the Department of Highways and
Public Transportation to enter into an agreement known as the "International
Fuel Tax Agreement".
04/14/93 House Introduced and read first time HJ-29
04/14/93 House Referred to Committee on Ways and Means HJ-29
04/05/94 Tabled in committee
A BILL
TO AMEND CHAPTER 31 OF TITLE 12, AS AMENDED, CODE OF
LAWS OF SOUTH CAROLINA, 1976, RELATING TO ROAD TAX
ON MOTOR CARRIERS, SO AS TO TRANSFER
ADMINISTRATION FROM THE TAX COMMISSION TO THE
DEPARTMENT OF HIGHWAYS AND PUBLIC
TRANSPORTATION, AND TO PROVIDE FOR THE DEPARTMENT
OF HIGHWAYS AND PUBLIC TRANSPORTATION TO ENTER
INTO AN AGREEMENT KNOWN AS THE
"INTERNATIONAL FUEL TAX AGREEMENT".
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Chapter 31 of Title 12 of the 1976 Code is amended to
read:
"CHAPTER 31
Road Tax on Motor Carriers
Section 12-31-10. When As used in this
chapter, the term:
(1) `Department' means the South Carolina Department of
Highways and Public Transportation.
(2) `Motor carrier' means every a person
who operates or causes to be operated on any highways
in of this State road tractors, truck tractors, trucks
having more than two axles, or passenger vehicles designed to seat more
than twenty occupants a motor vehicle used, designed, or
maintained for the transportation of persons or property and:
(a) having two axles and a gross vehicle weight exceeding
twenty-six thousand pounds; or
(b) having three or more axles, regardless of weight; or
(c) is used in combination when the weight of the combination
exceeds twenty-six thousand pounds gross vehicle.
For the purposes of this section, the federal government, the State,
counties, municipalities, churches, and any agents of them, and special
mobile equipment as defined in item (11) of Section
56-3-20(11), shall not be deemed and recreational
vehicles are not `motor carriers' as defined in the International
Fuel Tax Agreement.
Section 12-31-20. The South Carolina State Highway
department shall enforce the provisions of this chapter with respect to
the possession of correct registration and display of the proper
identification markers marker. The South Carolina
Tax Commission shall administer and enforce the provisions of this
chapter, except the provisions respecting possession of registration and
display of identification markers. Notwithstanding other
provisions of this chapter, the department may enter into an agreement
with other states in a registration and identification marker reciprocal
agreement known as the International Fuel Tax Agreement (IFTA).
Qualified vehicles operating in accordance with this agreement are not
required to purchase other fuel markers in member states.
Section 12-31-30. For the purposes of administration and
enforcement of this chapter, the provisions of Chapter 21 of this Title,
wherever applicable, are adopted and made a part hereof of
this chapter.
Section 12-31-40. The Commission department and
its duly authorized agents and representatives shall have
the right at any reasonable time to examine the books and records of
any a motor carrier as defined in this chapter.
Section 12-31-50. When any a person is discovered
in this State operating a vehicle in violation of any of the provisions of
this chapter, it shall be is unlawful for anyone thereafter
to operate such the vehicle on the streets or highways
in this State except to remove it from the street or highway for the
purpose of parking or storing it unless and until a bond in the amount of
five hundred dollars is furnished to the State Highway
department in such a form and with such
a surety or sureties or otherwise as it may prescribe,
conditioned upon a proper registration card and identification marker
being applied for within ten days and conditioned upon the payment of
any taxes, penalties, or interest found to be due pursuant to this chapter.
Section 12-31-210. No motor carrier shall operate or cause to be
operated in South Carolina any a vehicle described in
Section 12-31-10 until he has secured from the South Carolina Tax
Commission department a registration card and an
identification marker for each such vehicle. Persons
A person purchasing new equipment or corporations
a corporation moving new equipment into this State which are
required to be registered under this chapter may have not
exceeding ten days to register such the new
equipment.
Section 12-31-220. (A) A motor carrier having infrequent trips into
and through the State may obtain a temporary permit good for one motor
vehicle for ten consecutive days beginning and ending on the dates
specified on the face of the permit. The fee for the permit is fifteen
dollars and no reports are required of the motor carriers. Temporary
permits may be issued in lieu instead of biennial
registration or the IFTA as required under this chapter and
highway use taxes incurred during this period. The temporary permit
must be carried in the vehicle for which it was issued at all times when
the vehicle is in this State. The commission department
may issue a temporary permit by facsimile message, letter, or telegram.
(B) The commission department may engage a
person to sell and issue the temporary permits if he purchases the
permits from the commission department. No person
may sell and issue the permits unless the permits are available to the
public on a twenty-four hour basis.
(C) The commission department shall promulgate
the necessary regulations necessary for the proper
administration of this section.
(D) The permit fee provided by this section is distributed as follows:
(1) four-fifths to the state highway fund;
(2) one fifth to the credit of the general fund of the State.
Section 12-31-230. The South Carolina Tax Commission
department shall prepare forms for use in making an
applications application for a registration
cards card and an identification
markers marker in accordance with this chapter, and the
applicant shall furnish all the information required by such
the forms before a registration card or identification marker is
issued.
Section 12-31-240. The registration card and the
identification marker shall must be of such
a form as the South Carolina Tax Commission may
prescribe department prescribes. Each identification
marker shall bear bears a number which shall
must be the same as the number appearing on the registration
card for the same vehicle.
Section 12-31-250. (A) A motor carrier operating motor vehicles in
this State shall apply to the South Carolina Tax Commission
department biennially for a registration card and identification
marker for each power unit it operates in this State, except vehicles
qualified under the IFTA in their base state. For issuing each
registration card and identification marker, a fee of eight dollars must be
paid to the commission department upon application.
For a registration card and identification marker issued during the
second year of the biennial period, a fee of four dollars must be paid to
the commission department. For a registration card
and identification marker issued in accordance with the IFTA, a fee of
four dollars must be paid to the department. A person
violating who violates the provisions of this section,
upon conviction, must be punished as provided in Section 12-31-630.
(B) No registration card or identification marker
may be issued by the commission department until the
fee provided in this section is paid. Thirty percent of the fees provided
by this section must be credited to the state highway fund. The
remaining portion of the fees must be deposited to the credit of the
general fund of the State.
Section 12-31-260. The A registration cards
card and identification markers marker
provided for must be issued for the period beginning April first
each biennium and are valid until March thirty-first of the biennium.
A registration card and identification marker issued under the IFTA
must be issued annually beginning January first and are valid until
December thirty-first. Registration cards and markers that
expire September 30, 1992, are extended until March 31, 1993.
Beginning October 1, 1992, the South Carolina Tax Commission shall
issue biennial registration cards and markers that expire March 31,
1995. All identification markers remain the property of the State.
Section 12-31-270. The registration card shall must
be carried in the vehicle for which it was issued at all times when the
vehicle is in this State. The identification marker shall
must be attached or affixed to the vehicle in the place and
manner prescribed by the State Highway department so that it is
clearly displayed at all times, and it shall at all times
must be kept clearly legible at all times.
Section 12-31-280. In addition to the penalties herein
provided, the South Carolina Tax Commission
department, may for good cause, may suspend
or revoke any a registration card or identification
marker issued pursuant to this chapter and, thereupon, shall
immediately notify the South Carolina Highway Department.
Section 12-31-410. A road tax for the privilege of using the streets
and highways in this State is hereby imposed upon every motor
carrier. The tax shall be is equivalent to thirteen
cents per the gasoline taxes imposed by the state on each
gallon of fuel, calculated on the amount of gasoline or other
motor fuel used by such motor carrier in its operations within this State.
Except as credit for certain taxes as provided for in this chapter, taxes
imposed on motor carriers by this chapter are in addition to any taxes
imposed upon such the carriers by any other
provision provisions of law.
Section 12-31-420. The amount of tax due must be calculated upon
the amount of gasoline or other motor fuel used by the motor carrier in
its operation within this State during the reporting period. The Tax
Commission department shall develop forms to reflect the
tax due in accordance with nationally recognized standards.
Section 12-31-430. Every motor carrier subject to the tax imposed by
this chapter shall on or before the twentieth day of April, July,
October and January make to the Commission such reports of its
operations during the quarter of the year ending the last day of the
preceding month as the Commission may require file a report of
its operations with the department each calendar quarter. The quarterly
reports are due as follows:
(1) first quarter reports on or before April 30;
(2) second quarter reports on or before July 31;
(3) third quarter reports on or before October 31;
(4) fourth quarter reports on or before January 31 of the succeeding
year.
Nothing herein shall in this section may be construed
to eliminate the requirement as to registration cards and
identification markers otherwise provided by this chapter.
Section 12-31-440. The tax herein imposed with respect to
each calendar quarter shall must be paid to the
Commission department at the same time the report
required by this chapter is filed.
Section 12-31-450. Every motor carrier subject to the tax
hereby imposed shall be is entitled to a credit on
such the tax equivalent to thirteen cents per
gasoline taxes imposed by the State on each gallon of
fuel on all gasoline or other motor fuel purchased by such
the carrier within this State for use in operations either within
or without this State and upon which gasoline or other motor fuel the tax
imposed by the laws of this State has been paid by such
the carrier. Evidence of the payment of such
the tax in such a form as may be
required by or is satisfactory to the Commission shall
department must be furnished by each carrier claiming the
credit herein allowed. When the amount of the credit
herein provided exceeds the amount of the tax for which the
carrier is liable for the same quarter, such the excess
may under regulations of the Commission
department may be allowed as a credit on the tax for which the
carrier would be otherwise liable for another quarter or quarters. The
Commission department is hereby authorized to
refund the amount of the credit herein allowed if within its
discretion the refund is preferable to the credit. Such
The refund shall may be made only if the
carrier has fully complied with all the rules and regulations of
the Commission department and the provisions of this
chapter.
Section 12-31-460. In the event that the Commission
department discovers from the examination of the books and
records of the motor carrier or otherwise that the tax due has not been
paid, a notice of assessment for the amount of such the
underpayment shall must be issued, together with
penalties or interest as provided by this chapter, and the amount of the
assessment so issued shall be is due and payable
within ten days from the date of the notice.
Section 12-31-470. No assessment shall issue may be
issued on account of any tax, or additional
tax, or penalty, or interest except in the case of
fraud after three years from the date the return is filed.
Section 12-31-480. If any tax, additional tax, interest, or
penalty imposed by this chapter remains due and unpaid for a period of
ten days, the Commission department shall issue a
warrant under its hand and official seal, directed to any duly
an authorized agent of the Commission
department, commanding him to levy upon and sell the real and
personal property of the person for the payment of the amount
thereof, with added penalties, interest, and costs of executing the
warrant, and to return such the warrant to the
Commission department and pay to it the money
collected by virtue thereof, by a time to be therein
specified not more than sixty days after receipt of the warrant.
Immediately upon receipt of the warrant, the duly authorized
agent of the Commission department shall file a copy
of the warrant with the clerk of court of any county in this State in which
property of the taxpayer named in the warrant may be or may have been
located, and thereupon. The clerk of court shall enter
in the judgment docket, in the column for judgment debtors, the name
of the taxpayer mentioned in the warrant, and in appropriate
columns, the amount of tax, or portion thereof
of the tax, and the penalties for which the warrant was
issued, and the date when such the copy was
filed, and shall index the warrant upon the index of
judgments. Thereupon, The amount of such the
warrant so docketed shall become becomes a
lien upon the title to and interest in real property or chattels real or any
property of the taxpayer, including bank deposits and all other choses in
action on property incapable of manual levy or delivery except salaries
and wages, pursuant to the provisions of Sections 12-53-10 to 12-53-60.
Section 12-31-490. The excise tax, and
penalties, and interest imposed under this chapter shall
constitute a first preferred lien upon any a motor vehicle
in which fuel taxable under this chapter is used, the lien attaching at the
time such the vehicle is operating in this State through
the use of such the fuel. The lien shall
must not be removed until the excise tax, penalties,
and interest, and legal costs are paid or the property subject to
the lien is sold in payment thereof, and the lien shall
must be paramount to all private liens or encumbrances of
whatever character and to the rights of any a conditional
vendor or any other another holder of the legal title in
or to any such the motor vehicle.
Section 12-31-500. All taxes, and penalties,
and interest collected by the Commission department
pursuant to the provisions of this chapter shall must be
deposited to the credit of the State Treasurer to be applied to the state
highway fund.
Section 12-31-610. Whenever it is discovered that any
a person has failed to pay the taxes, penalties, or interest, or any
part thereof due pursuant to this chapter, the South Carolina
Tax Commission department is hereby authorized
to make an assessment with respect thereto and there
shall must be added to such the
assessment a penalty of twenty-five percent thereof and interest
at the rate of one-half of one percent per each month or
fraction of a month from the time the said tax, penalty, or interest
became due until paid.
Section 12-31-620. Should any If a motor carrier
fail, neglect, or refuse fails, neglects, or refuses to file
the report or to pay the tax due thereon within thirty days after
the date for the filing of such the report and the payment
of the tax as provided in this chapter, the South Carolina Tax
Commission department shall calculate the tax on the basis
of the best information available to it and shall assess the tax, together
with penalty and interest above provided and, in addition, the penalty
provided by Section 12-31-630.
Section 12-31-630. When any a person required to
file a report as provided by this chapter fails to file such
the report or to pay the tax due thereon within the time
for filing the report as prescribed by this chapter, such
the person shall be subject to must pay a
penalty of not more than fifty dollars for the first failure and not more
than one hundred dollars for any subsequent failure. Penalties
prescribed by this section shall be are assessed and
collected by the Commission department in the same
manner as provided by law with respect to any tax deficiency and
shall be are subject to all other applicable provisions
relating to the assessment and collection of taxes pursuant to this
chapter.
Section 12-31-640. Any A person who operates or
causes to be operated on any a highway in this State
any a motor vehicle that does not carry a registration
card as required by this chapter, or any motor vehicle that
does not display, in the manner prescribed by this chapter or by the
State Highway Department, the identification marker required by
this chapter, shall be is guilty of a misdemeanor and,
upon conviction, shall must be punished by
a fine of fined not more than one hundred dollars. Each
day's operation in violation of any a provision of this
section shall constitute constitutes a separate offense.
Section 12-31-650. Any A person who wilfully and
knowingly makes a false statement, orally or in writing, or in the form
of a receipt for sale of motor fuel for the purpose of obtaining or
attempting to obtain or to assist any other another
person, firm, or corporation to obtain a credit or reduction of liability for
taxes under this chapter, shall be is guilty of a
misdemeanor and, upon conviction, shall must be fined
not less than one hundred dollars nor more than three thousand dollars
or be imprisoned for not less than thirty days nor more
than one year, or shall be both fined and imprisoned in the
discretion of the court.
Section 12-31-660. The Commission shall have
department has the power upon good cause being shown to
reduce or waive any the penalties provided by this
chapter.
Section 12-31-670. Any A person,
or officer or employee of any a corporation, or
any member or employee of any a partnership,
who, with intent to evade any a lawful
requirement of this chapter, or any lawful
requirement of the Commission department
under the provisions of this chapter, shall fail
fails to pay any a tax, make any
a report, or submit any information required by
or under the provisions of this chapter, or who, with like
intent, shall make makes a false or fraudulent
statement or report, or who shall supply any
supplies false or fraudulent information, shall
be is guilty of a misdemeanor and, upon conviction,
must be fined not to exceed more than five
thousand dollars, or be imprisoned not to exceed
more than five years, or both, at the discretion of
the court."
SECTION 2. This act takes effect upon approval by the Governor.
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