South Carolina General Assembly
105th Session, 1983-1984

Bill 501

                    Current Status

Bill Number:               501
Ratification Number:       432
Act Number:                379
Introducing Body:          Senate
Subject:                   Increase the time limit on the farm
                           refund to one year
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(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

(A379, R432, S501)

AN ACT TO AMEND SECTION 12-27-760, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO GASOLINE TAX, SO AS TO INCREASE THE TIME LIMIT ON THE FARM REFUND TO ONE YEAR.

Be it enacted by the General Assembly of the State of South Carolina:

Application for refund

SECTION 1. Section 12-27-760 of the 1976 Code is amended to read:

"Section 12-27-760. Any person claiming a refund of tax on gasoline purchased for agricultural purposes shall make application to the Commission on proper forms within one year from the date the gasoline was purchased. No refund is allowed on any gasoline which has not been used or consumed by the purchaser before the filing of the application provided for in this section."

Time effective

SECTION 2. This act shall take effect upon approval by the Governor.