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TO AMEND SECTION 12-28-710, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXEMPTIONS FROM THE USER FEE ON MOTOR FUELS, SO AS TO EXEMPT DIESEL FUEL USED BY A FARM TRUCK IN SPREADING MANURE IN POULTRY RAISING OPERATIONS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-28-710(15) of the 1976 Code is amended to read:
"(15)(a) gasoline subject to the user fee used in operating tractors or other farm equipment used exclusively in farm operations, no part of which is used in any vehicle or equipment driven upon the public roads, streets, or highways of this State; and
(b) diesel fuel used by a truck licensed as a 'farm truck' pursuant to Section 56-3-670 which is used in spreading manure in poultry raising operations. The exemption allowed by this subitem does not extend to diesel fuel used in any truck for hire.
A claim for refund for the exemptions allowed pursuant to subitems (a) and (b) of this item must be made under pursuant to Section 12-28-790;"
SECTION 2. This act takes effect July 1, 2007.
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