South Carolina General Assembly
107th Session, 1987-1988

Bill 1181

                    Current Status

Bill Number:               1181
Ratification Number:       553
Act Number                 496
Introducing Body:          Senate
Subject:                   Credits on gasoline and motor fuels taxes
                           for truck equipment use
View additional legislative information at the LPITS web site.

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

(A496, R553, S1181)

AN ACT TO AMEND CHAPTER 27, TITLE 12, CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING ARTICLE 15 SO AS TO PROVIDE FOR REFUNDS OF OR CREDITS ON GASOLINE AND OTHER MOTOR FUELS TAXES WHEN THE FUEL IS USED ON TRUCK EQUIPMENT FOR NONHIGHWAY PURPOSES.

Be it enacted by the General Assembly of the State of South Carolina:

Credits on gasoline and motor fuels taxes for truck equipment use

SECTION 1. Chapter 27, Title 12 of the 1976 Code is amended by adding:

"Article 15

Refunds of or Credits on Tax when Gasoline and

Other Motor Fuels Used for Nonhighway Purposes

Section 12-27-1510. A person who purchases and uses gasoline and other motor fuels taxed by this chapter and Chapter 29 of this title on trucking equipment for nonhighway purposes, other than propelling a motor vehicle, may apply for a refund of or credit on the fuel tax paid. Fuel refunds or credits for nonhighway use must be in accordance with regulations set forth by the Tax Commission, and procedures used in filing for refunds or credits must be uniform with procedures required by the Internal Revenue Service. A person claiming a fuel tax refund or credit on truck equipment for nonhighway purposes shall make application to the commission on proper forms within one year from the date of purchase of motor fuel which has not been used or consumed by the purchaser before the filing of the application provided for in this section. The commission may allow quarterly refunds for large users. If auxiliary equipment and the motor vehicle are powered off the same fuel tank, the Tax Commission shall determine what percentage of fuel is allowed for nonhighway purposes and subject to refund."

Time effective

SECTION 2. This act takes effect upon approval by the Governor.