Current Status Introducing Body:Senate Bill Number:413 Primary Sponsor:Land Committee Number:06 Type of Legislation:GB Subject:Gasoline tax refunds Residing Body:Senate Current Committee:Finance Computer Document Number:JIC/5087.HC Introduced Date:Jan 09, 1991 Last History Body:Senate Last History Date:Jan 09, 1991 Last History Type:Introduced and read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Land Type of Legislation:General Bill
Bill Body Date Action Description CMN
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413 Senate Jan 09, 1991 Introduced and read first 06
time, referred to Committee
View additional legislative information at the LPITS web site.
TO AMEND SECTIONS 12-27-720, 12-27-750, AND 12-27-790, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE REFUND ALLOWED FOR GASOLINE TAXES PAID ON GASOLINE USED EXCLUSIVELY IN FARM OPERATIONS, SO AS TO EXTEND THE REFUND TO GASOLINE PURCHASED FROM LICENSED RETAILERS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-27-720 of the 1976 Code is amended to read:
"Section 12-27-720. All gasoline purchased for agricultural uses, as defined in this article, must be purchased from a licensed retailer or a distributor who has furnished a proper bond to the commission to engage in the business of a distributor and such the distributor's bond shall be is held to cover his compliance with the refund provisions of this article. Any such A retailer or distributor must secure a permit to sell refund gasoline before selling such refund gasoline."
SECTION 2. Section 12-27-750 of the 1976 Code is amended to read:
"Section 12-27-750. Any A person purchasing gasoline on which he intends to make a claim for refund must personally sign and fill in his refund blank and the distributor or retailer selling such refund gasoline shall furnish a true copy of his sales invoice stating that the amount of gasoline listed thereon on the invoice has been delivered solely for use in farm equipment as defined in this article. A true copy of the invoice must be attached to the claim for refund. No refund of one dollar or less shall may be made by the commission."
SECTION 3. Section 12-27-790 of the 1976 Code is amended to read:
"Section 12-27-790. All retailers, distributors, and users of refund gasoline shall, for a period of two years, be are required to keep original invoices of sale and a complete record of all refund gasoline sold or used and any a person failing to keep such this record shall is not be entitled to the refund claim, nor to any refund of tax on any gasoline purchased during the next succeeding six months' period."
SECTION 4. This act takes effect July 1, 1991.