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H. 3806
STATUS INFORMATION
General Bill
Sponsors: Rep. Kirsh
Document Path: l:\council\bills\bbm\10755mm05.doc
Introduced in the House on March 29, 2005
Currently residing in the House Committee on Ways and Means
Summary: Motor fuels user fee
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number ------------------------------------------------------------------------------- 3/29/2005 House Introduced and read first time HJ-14 3/29/2005 House Referred to Committee on Ways and Means HJ-14
View the latest legislative information at the LPITS web site
VERSIONS OF THIS BILL
TO AMEND SECTION 12-28-310, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO USER FEES ON MOTOR FUELS, SO AS TO SUBSTITUTE THE WORD "TAX" FOR "USER FEE" AND THE PHRASE "TAXABLE MOTOR FUEL" FOR "MOTOR FUEL SUBJECT TO THE USER FEE" AND TO MAKE TECHNICAL CHANGES; AND TO AMEND SECTION 12-28-330, AS AMENDED, RELATING TO PRESUMPTION OF USE OF MOTOR FUELS IN THIS STATE, SO AS TO FURTHER PROVIDE FOR THE REBUTTABLE PRESUMPTION.
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 69 of 2003, is further amended to read:
"Section 12-28-310. (A) Subject to the exemptions provided in this chapter, a user fee tax of sixteen cents a gallon is imposed on:
(1) all gasoline used or consumed for any purpose in this State; and
(2) upon all diesel fuel used or consumed in this State in producing or generating power for propelling motor vehicles.
(B) The user fee tax levied on motor taxable fuel subject to the user fee 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 user fee tax. This section does not affect the method of collecting the user fee tax as provided in this chapter. The user fee tax imposed by this section must be collected and paid at those times, in the manner, and by those the persons specified in this chapter.
(C) The license user fee tax imposed by this section shall be in lieu is instead of all sales, use, or other excise tax which that may otherwise be imposed otherwise by any municipality, county, or other local political subdivision of the State."
SECTION 2. Section 12-28-330 of the 1976 Code, as last amended by Act 69 of 2003, is further amended to read:
"Section 12-28-330. The department shall consider considers it a rebuttable presumption, subject to proof of exemption under pursuant to Article 7 of this chapter, that all taxable motor fuel subject to the user fee removed from a terminal in this State, or imported into this State other than by a bulk transfer within the bulk transfer terminal system or delivered into an end user's storage tank, is to be used or consumed in this State, in the case of gasoline, and is to be used or consumed on the highways in South Carolina this State in producing or generating power for propelling motor vehicles in the case of all other taxable motor fuel."
SECTION 3. This act takes effect upon approval by the Governor.
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