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| (C) All fuel vendor records must be maintained in English and Arabic numerals or acceptable to electronic formats.
(D) Each fuel vendor shall make an annual report of taxable gallons sold at retail by county in accordance with Section 12-28-720 12-28-1390.
(E) In its discretion, the department may exempt from subsection (A) persons who possess a valid supplier, terminal operator, carrier transporter, importer, tank wagon operator, or exporter license. The fee for the full fuel vendor license is fifty dollars."
M. The 1976 Code is amended by adding:
"Section 12-28-1139. Each person who is liable for the tax imposed by Sections 12-28-970 and 12-28-990(C) who is not licensed under Sections 12-28-1100 through 12-28-1135 shall obtain a miscellaneous fuel tax license. There is no registration fee for this license."
N. Section 12-28-1150 of the 1976 Code, as added by Act 136 of 1995, is amended to read:
"Section 12-28-1150. Applicants, including corporate officers, partners, and individuals, for a license issued by the commissioner director, may be required to submit their fingerprints to the department at the time of applying. Officers of publicly-held corporations and their subsidiaries are exempt from this fingerprinting provision. Persons, other than applicants for an importer's license, who possessed licenses issued under a predecessor statute continuously for three years before the effective date of this chapter also are exempt from this provision. Fingerprints required by this section must be submitted on forms prescribed by the department. The department may forward to the Federal Bureau of Investigation or any other agency for processing all fingerprints submitted by license applicants. The receiving agency shall issue its findings to the department. The license application fee must be used to pay the cost of the investigation. The department or another state agency may maintain a file of fingerprints."
O. Section 12-28-1155(D) of the 1976 Code, as added by Act 136 of 1995, is amended to read:
"(D) Fuel vendors defined in Section 12-28-1135, other than persons required to be licensed under provisions other than in that section those sections, and miscellaneous fuel tax licensees defined in Section 12-28-1139, are exempt from the bonding requirements of this section."
P. Section 12-28-1180(B) of the 1976 Code, as added by Act 136 of 1995, is amended to read:
Q. Section 12-28-1300(B) of the 1976 Code, as added by Act 136 of 1995, is amended to read:
"(B) The reports required by this section article must be filed with respect to information for the preceding calendar month on or before the twenty-second day of the current month."
R. Section 12-28-1300(C)(13) of the 1976 Code, as added by Act 136 of 1995, is amended to read:
"(13) corrections made by the supplier pursuant to Section 12-28-795 12-28-1525 for changes in destination state which affect the supplier's or his customer's tax liability to this State;"
S. Section 12-28-1320 of the 1976 Code, as added by Act 136 of 1995, is amended to read:
"Section 12-28-1320. Each licensed tank wagon operator importer shall file with the department monthly a verified sworn statement of operations within this State plus other information in respect of the source and means of transportation of nonexempt taxable motor fuel as the department in its discretion may require on forms it prescribes and furnishes. A person who knowingly violates or knowingly aids and abets another to violate this section is guilty of a misdemeanor and, upon conviction, must be fined not more than two hundred dollars or imprisoned not more than thirty days."
T. Section 12-28-1390(A) of the 1976 Code, as added by Act 136 of 1995, is amended to read:
"(A) A fuel vendor shall file an annual report of total gallons of gasoline sold at retail through a retail outlet accessible to the general public by that vendor by county before January twenty-first February twenty-eighth annually for the preceding calendar year."
U. The 1976 Code is amended by adding:
"Section 12-28-1395. A person licensed as a miscellaneous fuel tax licensee in this State shall file monthly a sworn statement on forms prescribed by the department and furnish any information the department considers necessary to the enforcement of this chapter."
V. Section 12-28-1505(A)(3)(b) of the 1976 Code, as added by Act 136 of 1995, is amended to read:
"(b) receives from the Secretary of State Department of Revenue and Taxation or its agent a verification number authorizing the diversion;"
W. Section 12-28-2110 of the 1976 Code, as added by Act 136 of 1995, is amended to read:
(B) The tax imposed by this section must be paid before April first annually by the operator of each state and local government and other federally exempt vehicles used on the highways in this State. The amount of tax must be determined by the department to equate to the amount of motor fuel tax which would have been paid if that tax also is levied on diesel fuel consumed on the highways in the State and local government and other federally exempt diesel-powered highway vehicles by reference to a formula of reasonably expected mileage for that vehicle and fuel consumption for diesel powered vehicles of similar weight, design, and intended use.
(C) No person charged with responsibility for operation of a vehicle covered by this section may permit the operation of any such vehicle on the highways of this State without the affixation of a decal issued annually by the department which establishes that the fuel replacement tax was paid with respect to that vehicle."
X. Section 12-28-2360 of the 1976 Code, as added by Act 136 of 1995, is amended to read:
"Section 12-28-2360. A person may present to the department proof that he has paid an inspection fee on petroleum products in error or has paid an inspection fee on shipments of petroleum products subsequently diverted from the State, whereupon the department shall refund the amount of the inspection fee to the payee out of the petroleum products inspection fund, if the proof of the claim is submitted within six months from the date shown on the delivery manifest the time period provided for in Section 12-54-85."
Y. Section 12-28-2380 of the 1976 Code, as added by Act 136 of 1995, is amended to read:
"Section 12-28-2380. All motor fuels placed into motor vehicles for use in their operation or for the operation of their parts or attachments are subject to the tax fees provided in this chapter article. This section does not apply to a seller-user of liquefied petroleum gas."
Z. Section 12-28-2520 of the 1976 Code, as added by Act 136 of 1995, is amended to read:
AA. Section 12-28-2510 of the 1976 Code is repealed.
BB. Section 12-28-1575 of the 1976 Code, as added by Act 136 of 1995, is amended to read:
"Section 12-28-1575. In general, a notice stating: `DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE' must be:
(1) provided by the terminal operator to a person who receives dyed diesel fuel at a terminal rack of that terminal operator;
(2) provided by a seller of dyed diesel fuel to its buyer if the diesel fuel is located outside the bulk transfer/terminal system and is not sold from a retail pump or bulk plant posted in accordance with the requirements of item (3);
(3) posted by a seller on a retail pump or bulk plant where it sells dyed diesel fuel for use by its buyer."
CC. Section 12-28-710(A)(1)(c) of the 1976 Code, as added by Act 136 of 1995, is amended to read:
"(c) which is destined for use other than for resale within the destination state for which an exemption has been made available by the destination state subject to procedural regulations promulgated by the department;"
DD. Section 12-28-710(A)(7) of the 1976 Code, as added by Act 136 of 1995, is amended to read:
"(7) subject to determination by the department, that portion of diesel fuel taxable motor fuel used to operate equipment attached to a motor vehicle, if the diesel fuel taxable motor fuel was placed into the fuel supply tank of a motor vehicle that has a common fuel reservoir for travel on a highway and for the operation of equipment;"
EE. Notwithstanding any other effective date provided in this act, this section takes effect May 1, 1996.
SECTION 5. Section 56-5-4140 of the 1976 Code, as last amended by Act 459 of 1996, is further amended to read:
"(1)(a) The gross weight of a vehicle or combination of vehicles, operated or moved upon any interstate, highway or section of highway shall not exceed:
(1) Single-unit vehicle with two axles. . . . .35,000 lbs.
(2) Single-unit vehicle with three axles. . . . .46,000 lbs.
Except, on the interstate, vehicles must meet axle spacing requirements and corresponding maximum overall gross weights, not to exceed 63,500 lbs., in accordance with the table in (b) plus tolerances.
(4) Single unit vehicle with five or more axles. . . . .65,000 lbs.
Except, on the interstate, vehicles must meet axle spacing requirements and corresponding maximum overall gross weights, not to exceed 65,000 lbs., in accordance with the table in (b) plus tolerances.
(4)(5) Combination of vehicles with three axles. . . . .50,000 lbs.
(5)(6) Combination of vehicles with four axles. . . . .65,000 lbs.
(6)(7) Combination of vehicles with five
or more axles. . . . .73,280 lbs.
The gross weight imposed upon any highway or section of highway other than the interstate by two or more consecutive axles in tandem articulated from a common attachment to the vehicle and spaced not less than forty inches nor more than ninety-six inches apart shall not exceed thirty-six thousand pounds, and no one axle of any such group of two or more consecutive axles shall exceed the load permitted for a single axle. The load imposed on the highway by two consecutive axles, individually attached to the vehicle and spaced not less than forty inches nor more than ninety-six inches apart, shall not exceed thirty-six thousand pounds and no one axle of any such group of two consecutive axles shall exceed the load permitted for a single axle.
The ten percent enforcement tolerance specified in Section 56-5-4160 applies to the vehicle weight limits specified in this section except, the gross weight on a single axle operated on the interstate may not exceed 20,000 pounds, including all enforcement tolerances; the gross weight on a tandem axle operated on the interstate may not exceed 35,200 pounds, including all enforcement tolerances; and the overall gross weight for vehicles operated on the interstate may not exceed 75,185 pounds, including all enforcement tolerances except as provided in (b).
(b) Vehicles with an overall maximum gross weight in excess of 75,185 pounds may operate upon any highway or section of highway in the Interstate System up to an overall maximum of 80,000 pounds in accordance with the following:
The weight imposed upon the highway by any group of two or more consecutive axles may not, unless specially permitted by the department exceed an overall gross weight produced by the application of the following formula:
W=500 (LN/N-1 + 12N + 36)
As an exception, two consecutive sets of tandem axles may carry a gross load of 68,000 pounds if the overall distance between the first and last axles of the consecutive sets of tandem axles is 36 feet or more. The formula is expressed by the following table:
Distance in feet
between the extremes Maximum load in pounds
of any group of 2 or carried on any group of 2
more consecutive axles or more consecutive axles
2 3 4 5 6 7
axles axles axles axles axles axles
4 35,200
5 35,200
6 35,200
7 35,200
8 and
less 35,200 35,000
35,200
more
than 8 38,000 42,000
8 35,200 35,200
9 39,000 43,000
42,500
10 40,000 43,500
1144,500
44,000
1245,000 50,000
1346,000 50,500
45,500
1446,500 51,500
1547,500 52,000
1648,000 52,500 58,000
1749,000 53,500 58,500
48,500
1849,500 54,000 59,500
59,000
1950,500 54,500 60,000
2051,000 55,500 60,500 66,000
between the extremes Maximum load in pounds
of any group of 2 or carried on any group of 2
more consecutive axles or more consecutive axles
2 3 4 5 6 7
axles axles axles axles axles axles
2152,000 56,000 61,000 66,500
51,500
2252,500 56,500 62,000 67,000
61,500
2353,500 57,500 62,500 68,000
53,000
2454,000 58,000 63,000 68,500 74,000
2555,000 58,500 63,500 69,000 74,500
54,500
2655,500 59,500 64,500 69,500 75,000
64,000
2756,500 60,000 65,000 70,000 75,500
56,000
2857,000 60,500 65,500 71,000 76,500
2958,000 61,500 66,000 71,500 77,000
57,500
3058,500 62,000 67,000 72,000 77,500
66,500
3159,500 62,500 67,500 72,500 78,000
59,000
3260,000 63,500 68,000 73,000 78,500
3364,000 68,500 74,000 79,000
64,000 68,500 74,000 79,000
3464,500 69,500 74,500 80,000
64,500 69,000 74,500 80,000
3565,500 70,000 75,000
65,500 70,000 75,000
3668,000 70,500 75,500
68,000 70,500 75,500
3768,000 71,000 76,000
68,000 71,000 76,000
3868,000 72,000 77,000
68,000 71,500 77,000
3968,000 72,500 77,500
68,000 72,500 77,500
between the extremes Maximum load in pounds
of any group of 2 or carried on any group of 2
more consecutive axles or more consecutive axles
2 3 4 5 6 7
axles axles axles axles axles axles
4068,500 73,000 78,000
68,500 73,000 78,000
4169,500 73,500 78,500
69,500 73,500 78,500
4270,000 74,500 79,000
70,000 74,000 79,000
4370,500 75,000 80,000
70,500 75,000 80,000
4471,500 75,500
71,500 75,500
4572,000 76,000
72,000 76,000
4672,500 77,000
72,500 76,500
4773,500 77,500
73,500 77,500
4874,000 78,000
74,000 78,000
4974,500 78,500
74,500 78,500
5075,500 79,500
75,500 79,000
5176,000 80,000
76,000 80,000
5276,500 76,500
5377,500 77,500
5478,000 78,000
5578,500 78,500
5679,500 79,500
5780,000 80,000
(2) Except on the interstate highway system:
(a) Dump trucks, dump trailers, trucks carrying agricultural products, concrete mixing trucks, fuel oil trucks, line trucks, and trucks designated and constructed for special type work or use are not required to conform to the axle spacing requirements of this section. However,
(b) Concrete mixing trucks which operate within a fifteen-mile radius of their home base are not required to conform to the requirements of this section. However, these vehicles are limited to a maximum load of the rated capacity of the concrete mixer, the true gross load not to exceed sixty-six thousand pounds. All of these vehicles shall have at least three axles each with brake-equipped wheels.
(c) Well-drilling, boring rigs, and tender trucks are not required to conform to the axle spacing requirements of this section. However, the vehicle is limited to seventy thousand pounds gross vehicle weight and twenty-five thousand pounds for each axle plus scale tolerances."
SECTION 6. Section 57-11-20(A) of the 1976 Code, as last amended by Act 145 of 1995, is further amended to read:
"(A) All state revenues and state monies dedicated by statute to the operation of the department must be deposited into one fund to be known as the `state highway fund' and all federal revenues and federal monies must be deposited into the `federal aid highway fund'. These funds must be held and managed by the State Treasurer separate and distinct from the general fund, except as to monies utilized by the State Treasurer for the payment of principal or interest on state highway bonds as provided by law. Interest income from the state highway fund must be deposited to the credit of the state highway fund. The commission may commit up to the maximum annual debt service provided in Article X, Section 13 of the South Carolina Constitution into a special fund to be used for the sole purpose of paying the principal and interest, as it comes due, on bonds issued for the construction and/or maintenance of state highways. This special account will be designated as the State Highway Construction Debt Service Fund."
SECTION 7. Sections 1, 2, and 3 of this act are effective for calendar years beginning after December 31, 1997. Section 4 of this act is effective May 1, 1996. Sections 5 and 6 of this act take effect upon approval by the Governor./
Amend title to conform.
On Part of the Senate. .......... On Part of the House.
Columbia, S.C., June 13, 1996
Mr. President and Senators:
The House respectfully informs your Honorable Body that it has granted Free Conference Powers and appointed Reps. Fulmer, Harvin and Koon of the Committee of Free Conference on the part of the House on:
H. 4796 -- Reps. Fulmer, Koon, Harvin, Carnell, Robinson, Stuart, Seithel, Shissias, Limehouse, Hallman, Harrell and Cotty: A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTIONS 12-37-2810, 12-37-2820, 12-37-2830, 12-37-2840, 12-37-2850, 12-37-2860, 12-37-2870, AND 12-37-2880 SO AS TO PROVIDE CERTAIN DEFINITIONS, THAT THE DEPARTMENT OF PUBLIC SAFETY ANNUALLY SHALL ASSESS, EQUALIZE, AND APPORTION THE VALUATION OF ALL MOTOR CARRIER VEHICLES, THAT THE VALUE OF MOTOR CARRIER VEHICLES SUBJECT TO PROPERTY TAX MUST BE DETERMINED BY THE DEPARTMENT OF PUBLIC SAFETY AND THAT THIS PROPERTY TAX MUST BE PAID TO THE DEPARTMENT ANNUALLY, THE METHOD THAT THE TAXES MUST BE DISBURSED, THAT IN LIEU OF THE PROPERTY TAX AND REGISTRATION REQUIREMENTS, A ONE-TIME FEE MAY BE PAID UNDER CERTAIN CIRCUMSTANCES AND THE DISTRIBUTION OF THIS FEE, AND TO PROVIDE AN EXEMPTION FROM PROPERTY TAXES FOR CERTAIN MOTOR VEHICLES.
Very respectfully,
Speaker of the House
At 3:37 P.M., on motion of Senator SETZLER, the Senate receded from business not to exceed five minutes.
At 3:43 P.M., the Senate resumed.
At 3:43 P.M., Senator MARTIN assumed the Chair.
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