Indicates Matter Stricken Indicates New Matter COMMITTEE REPORT March 26, 2015 S. 523 Introduced by Senator Cleary S. Printed 3/26/15--S. Read the first time March 5, 2015. THE COMMITTEE ON FINANCE To whom was referred a Bill (S. 523) to amend Chapter 28, Title 12 of the 1976 Code, relating to motor fuels subject to user fees, so as to enact the “South Carolina Collective Road Act”, etc., respectfully REPORT: That they have duly and carefully considered the same and recommend that the same do pass with amendment: Amend the bill, as and if amended, by striking all after the enacting words and inserting: / SECTION 1. A. Section 1228310 of the 1976 Code is amended to read: (A) Subject to the exemptions provided in “Section 1228310. this chapter, a user fee of sixteen cents a gallon is imposed on: (1) all gasoline, gasohol, or blended fuels containing gasoline that are used or consumed for any purpose in this State; and (2) all diesel fuel, substitute fuels, or alternative fuels, or blended fuels containing diesel fuel that are used or consumed in this State in producing or generating power for propelling motor vehicles. (B) The user fee levied on motor fuel subject to the user fee pursuant to this chapter is a levy and assessment on the consumer, and the levy and assessment on other persons as specified in this chapter are as agents of the State for the collection of the user fee. This section does not affect the method of collecting the user fee as provided in this chapter. The user fee imposed by this section must
Indicates Matter Stricken Indicates New Matter COMMITTEE REPORT March 26, 2015 S. 523 Introduced by Senator Cleary S. Printed 3/26/15--S. Read the first time March 5, 2015. THE COMMITTEE ON FINANCE To whom was referred a Bill (S. 523) to amend Chapter 28, Title 12 of the 1976 Code, relating to motor fuels subject to user fees, so as to enact the “South Carolina Collective Road Act”, etc., respectfully REPORT: That they have duly and carefully considered the same and recommend that the same do pass with amendment: Amend the bill, as and if amended, by striking all after the enacting words and inserting: / SECTION 1. A. Section 1228310 of the 1976 Code is amended to read: “Section 1228310. (A) Subject to the exemptions provided in this chapter, a user fee of sixteen cents a gallon is imposed on: (1) all gasoline, gasohol, or blended fuels containing gasoline that are used or consumed for any purpose in this State; and (2) all diesel fuel, substitute fuels, or alternative fuels, or blended fuels containing diesel fuel that are used or consumed in this State in producing or generating power for propelling motor vehicles. (B) The user fee levied on motor fuel subject to the user fee pursuant to this chapter is a levy and assessment on the consumer, and the levy and assessment on other persons as specified in this chapter are as agents of the State for the collection of the user fee. This section does not affect the method of collecting the user fee as provided in this chapter. The user fee imposed by this section must