Due on the 22 day following the month covered by the return:
Due on the last day of the following month covered by the return:
- Terminal Operator
L-2101: due February 26 of the following calendar year
- Fuel Vendor
L-2114: due February
28 of the following calendar year
The due date will be extended to the next business day when the due date falls on a Saturday, Sunday, or legal holiday. A legal holiday is any day the SCDOR or the offices of the United States Postal Service are closed.