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South Carolina Department of Revenue
Motor Fuel

P.O. Box 125
Columbia, SC 29214-0139
Phone: 803-896-1990
Email: MotFuelLic@dor.sc.gov

Inspection Fee

Motor Fuel Statute - SC Code Section 12-28-2355(A): SCDOR collects an inspection fee of $0.0025 per gallon of petroleum products (except LP gas) to provide funds for inspecting, testing, and analyzing petroleum products for general state purposes. This fee liability is payable and collected by the same person as if the petroleum product was subject to the motor user fee imposed under Title 12 Chapter 28 Code of Laws South Carolina.

File & pay on MyDORWAY

The following licensees must​ file and pay ​on our free and secure tax portal, MyDORWAY​:

  • Motor Fuel Blender
  • Motor Fuel Exporter
  • Motor Fuel Importer (Bonded, Occasional, Tankwagon)
  • Motor Fuel Manufacturing
  • Motor Fuel Miscellaneous
  • Motor Fuel Vendor

Taxpayers must also file and pay Diversion and Importer Vouchers on MyDORWAY​​.

File electronically with third party software

 The following licensees must file using the Motor Fuel Online Filing System (ZyTax):

  • Supplier
  • Permissive Supplier
  • Terminal Operator (Monthly)
  • Out of State Terminal
  • Transporter Interstate

If it is your first time filing your Motor Fuel User Fee return electronically, you must first complete a Motor Fuel EDI Registration Application (D-155)

Developers will need to complete the Motor Fuel EDI Developer Application (D-154)




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)