South Carolina Code of Regulations
Chapter 38 - DEPARTMENT OF PUBLIC SAFETY
Article 5 - STATE TRANSPORT POLICE REGULATIONS
Subarticle 11 - INTERNATIONAL FUEL TAX AGREEMENT (IFTA) REGULATIONS
Section 38-482 - Posting of Bond When Tax Payment Past Due
Universal Citation: SC Code Regs 38-482
Current through Register Vol. 48, No. 9, September 27, 2024
The Department may require IFTA licensees post a bond when tax returns and payments are not submitted in a timely manner. This bond shall be determined by the Department on an individual carrier basis and shall be in proportion to the taxes owed to the Department.
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