Section 12-28-750. Perfection by refund claim filed by end user for fuel used to operate machinery.

SC Code § 12-28-750 (2019) (N/A)
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The exemptions per use pursuant to Section 12-28-710(7) must be perfected by refund claim filed by the end user who shall provide evidence of an allocation of use satisfactory to the department.

HISTORY: 1995 Act No. 136, Section 2.