Current Status Bill Number:4559 Type of Legislation:General Bill GB Introducing Body:House Introduced Date:19960207 Primary Sponsor:Sharpe All Sponsors:Sharpe and McKay Drafted Document Number:pfm\7890htc.96 Residing Body:House Current Committee:Ways and Means Committee 30 HWM Subject:Motor fuel tax exemption, racing vehicle
Body Date Action Description Com Leg Involved
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House 19960207 Introduced, read first time, 30 HWM
referred to Committee
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TO AMEND SECTION 12-28-710, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXEMPTIONS FROM THE TAX ON MOTOR FUEL, SO AS TO EXEMPT GASOLINE FOR USE IN A RACING MOTOR VEHICLE NOT LICENSED FOR OPERATION ON PUBLIC HIGHWAYS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-28-710 of the 1976 Code, as added by Act 136 of 1995, is amended by adding an appropriately numbered item at the end to read:
"( ) taxable gasoline sold or otherwise dispensed for use in a racing vehicle not licensed for operation on public highways. A claim for refund must be made under Section 12-28-790."
SECTION 2. This act takes effect on the first day of the second month following approval by the Governor, but not before May 1, 1996.