S.C. Code § 12-28-780
Current through 2024 Act No. 209.
The motor fuel user fee that has otherwise been erroneously paid by a person must be refunded by the department upon proof shown satisfactory to the department. The department's authority under this section must be construed broadly to prevent unjust and unintended payment of user fees on exempt uses or by exempt users.
S.C. Code § 12-28-780