24 chapters · 1,238 sections in this title.
S.C. Code Ann. § 56-11-430 Submission by motor carrier of quarterly operations reports to Department of Motor Vehicles
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Every motor carrier subject to the tax imposed by this chapter shall, on or before the last day of April, July, October, and January submit to the Department of Motor Vehicles the reports of its operations during the quarter of the year ending the last day of the preceding month …
S.C. Code Ann. § 56-11-440 Payment of tax
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The tax herein imposed with respect to each calendar quarter shall be paid to the Department of Motor Vehicles at the same time the report required by this chapter is filed.
S.C. Code Ann. § 56-11-450 Tax credit; refunds
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(A) Every motor carrier subject to the tax imposed under this chapter is entitled to a credit on the tax equivalent to the user fee imposed pursuant to Section 12-28-310 on all gasoline or other motor fuel purchased by the carrier within this State for use in operations either wi…
S.C. Code Ann. § 56-11-490 Lien on vehicle for excise tax, penalty, and interest; legal costs
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The excise tax and penalties and interest imposed under this chapter constitutes a first preferred lien upon any motor vehicle in which fuel taxable under this chapter is used, the lien attaching at the time the vehicle is operating in this State through the use of the fuel. The …