This matter came before the South Carolina Administrative Law Court as a request for a
contested case hearing by the Petitioner, to contest a Final Agency Determination issued by the
Respondent, South Carolina Department of Revenue (Department), assessing certain taxes, fees,
and interest against the Petitioner. The parties have now reached an agreement resolving this
matter as follows:
1.The taxpayer agrees to pay taxes, fees, and interest to the Department in the total
amount of $100,000.00 within 90 days of the date of the parties’ settlement
agreement.
2.The taxpayer agrees to remit user fees to the Department on all current and future
sales of racing gasoline in accordance with S.C. Code Ann. Section 12-28-310
(Supp. 2003).
3.The Department agrees to withdraw all assessments relating to this matter other than
the agreed upon amount of $100,000.00.
Having reviewed this agreement in settlement and compromise as set forth, I hereby
order its adoption and dismiss the Petition in this matter with prejudice.
IT IS SO ORDERED.
_____________________________________
MARVIN F. KITTRELL
Chief Administrative Law Judge
January 28, 2005
Columbia, South Carolina
