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Motor Fuel User Fee

  

DOR Home / Tax Information / Motor Fuel Tax  

Motor Fuel

 

The state of South Carolina imposes a motor fuel user fee of sixteen cents per gallon upon all gasoline, and a motor fuel user fee of sixteen cents per gallon on all diesel fuel, kerosene and or any type of alternative fuel used for generating power in a motor vehicle.

 

Description of Topics Available for Motor Fuel

 

Select the topic from the drop-down menu on the left for additional information.

 

Appeals procedures describes the steps necessary to appeal state tax assessments, license revocations, and refund claims.

 

E-Services provides information about the electronic methods available for filing and/or paying motor fuel user fee.

 

FAQs provides answers to frequently asked questions about motor fuel user fee.

 

Filing Requirements explains the requirements for reporting and paying motor fuel user fee.

 

Forms provides access to current year motor fuel user fee returns/reports and  miscellaneous information such as where to mail returns, FAX on demand, and forms from other States.

 

Help provides information on office locations, telephone numbers, electronic registration for motor fuel user fee, and how to submit a question via e-mail.

 

Other Topics provides access to information available for motor fuel user fee that is not accessible from one of the other links provided in the drop-down menu to the left.

 

Publications is a list of the publications available for Motor Fuel user fee.

 

User Fee Calendar provides information on the filing/paying due dates for Motor Fuel user fee.

 

User Fee Rates/Fee Tables provides information on the appropriate  rates for motor fuel user fee.

 

Taxpayer Workshops provides information about workshops, seminars, and electronic learning modules on motor fuel user fee. 

 

FTA provides a link to the Federal Tax Administration  website.



 
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