Due Dates:
The inspection fee is due with the motor fuel user fee.
Bonded Importer:
L-2105 22 day of the following month covered by the return
Exporter:
L-2112 22 day of the following month covered by the return
Manufacturer:
L-2195 22 day of the following month covered by the return
Occasional Importer:
L-2107 22 day of the following month covered by the return
Supplier:
L-2119 22 day of the following month covered by the return
Tankwagon Importer:
L-2110 22 day of the following month covered by the return
Terminal Operator Monthly:
L-2098 22 day of the following month covered by the return
Transporter:
L-2176 22 day of the following month covered by the return
Fuel Blender:
L-2115 Last day of the following month covered by the return
Terminal Operator Annual:
L-2101 February 26 of the following calendar year
Fuel Vendor Annual:
L-2114 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.
(§12-60-50)
