ORDERS:
CONSENT ORDER
This matter came before the South Carolina Administrative Law Judge
Division (Division) as a request for a contested case hearing by the Respondent, Linda
Sexton (taxpayer), to contest a Final Agency Determination (Determination) issued by
the Petitioner, South Carolina Department of Revenue (Department). The Determination
held that the taxpayer violated South Carolina’s motor fuel tax laws by using dyed fuel in
the fuel supply tanks of the taxpayer’s motor vehicle while in use on the public highways
of South Carolina. The Determination also held that the taxpayer violated South
Carolina’s motor fuel tax laws by storing dyed fuel in a bulk storage tank, which was
used to supply the taxpayer’s motor vehicle for use on the public highways of South
Carolina.
A hearing of this matter was initially scheduled before the Division for
January 6, 2004. The parties have now reached an agreement resolving this matter as
follows:
1.The taxpayer agrees to pay to the Department a penalty in the
amount of $1,000 for using dyed fuel in the fuel supply tanks of the taxpayer’s motor
vehicle while in use on the public highways of South Carolina.
2.The taxpayer agrees to pay to the Department a penalty in the
amount of $500 for storing dyed fuel in a bulk storage tank, which was used to supply the
taxpayer’s motor vehicle for use on the public highways of South Carolina.
Having reviewed this agreement in settlement and compromise, I hereby
order its adoption and dismiss the Petition in this matter with prejudice.
IT IS SO ORDERED.
______________________________
RAY N. STEVENS
Administrative Law Judge
Columbia, South Carolina
December 16, 2003 |
