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Current Status Bill Number:View additional legislative information at the LPITS web site.3675 Type of Legislation:General Bill GB Introducing Body:House Introduced Date:19990304 Primary Sponsor:W. McLeod All Sponsors:W. McLeod Drafted Document Number:l:\council\bills\nbd\11180mm99.doc Residing Body:House Current Committee:Ways and Means Committee 30 HWM Subject:Gasoline and diesel fuel tax increased, revenue to improved state's roads; Fuel, Highways and Streets, Taxation History Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ House 19990304 Introduced, read first time, 30 HWM referred to Committee Versions of This Bill
TO AMEND SECTION 12-28-310, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO TAX ON GASOLINE AND DIESEL FUEL SO AS TO INCREASE THE TAX BY TWO CENTS A GALLON AND TO DESIGNATE THE FUNDS RAISED BY THE INCREASE TO THE USE FOR MAINTENANCE AND REPAIR OF AND IMPROVEMENTS TO THE STATE'S ROADS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-28-310 of the 1976 Code, as last amended by Act 461 of 1996, is further amended to read:
"Section 12-28-310. (A) Subject to the exemptions provided in this chapter, a tax of sixteen eighteen cents a gallon is imposed on all gasoline used or consumed in this State and upon all diesel fuel used or consumed in this State in producing or generating power for propelling motor vehicles. The tax levied on taxable motor fuel pursuant to this chapter is a levy and assessment on the consumer, and the levy and assessment on other persons as specified in this chapter are as agents of the State for the collection of the tax. This section does not affect the method of collecting the tax as provided in this chapter. The tax imposed by this section must be collected and paid at those times, in the manner, and by those persons specified in this chapter. The license tax imposed by this section shall be in lieu of all sales, use, or other excise tax which may otherwise be imposed by any municipality, county, or other local political subdivision of the State.
(B) Two cents of the total tax a gallon imposed by subsection (A) must be designated and used solely for maintenance and repair of and improvements to the state's secondary roads, except that if federal matching funds are available, then no more than thirty percent of the fund described in this subsection may be used for maintenance and repair of and improvements to the state's primary roads."
SECTION 2. This act takes effect July 1, 1999.
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