Form L-2109 - Diversion / Payment Voucher Page 2
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1
2INSTRUCTIONS FOR L-2109 - COMPLETING THE VOUCHER
A separate payment voucher is required for each diversion.
Provide the company name and address.
Provide the diversion number obtained through the Fuel Trac Registry.
Provide the registration date of the diversion.
Provide the bill of lading number for the transaction.
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Provide the license number. For diversions, use the fuel vendor license number. Transporters may use the transporter
license number.
Provide the period covered. Use the month and year of the bill of lading. If you do not have a license number or are
unsure which number to use, please contact the Motor Fuel Section at 803-896-1990.
Listing Gallon Information: (Lines 1, 2, 3. Columns A and B)
Provide the number of gallons diverted according to the type of fuel. Dyed diesel fuel and kerosene should be
listed under Column B.
Total Gallons Diverted
Line 4 - Enter the total for all gallons reported on Lines 1, 2, 3, Columns A and B.
Calculating the Motor Fuel User Fee: (Lines 5, 9)
Line 5 - Multiply the gallons of gasoline from Line 1 Column A by $0.16.
Line 9 - Total the gallons of diesel fuel from Line 2 Column A and the gallons of other motor fuel from Line 3
Column A. Then multiply the total by $0.16.
Calculating the Inspection and Environmental Fees (Lines 13, 17)
Line 13 - Multiply the total gallons from Line 4 by $0.0025 to calculate the Inspection Fee.
Line 17 - Multiply the total gallons from Line 4 by $0.0050 to calculate the Environmental Fee
Penalty: (Lines 6, 10, 14, 18)
Interest: (Lines 7, 11, 15, 19)
Calculating Totals: (Lines 8, 12, 16, 20)
Add the user fee or inspection fee or environmental fee to any penalty and interest due and provide the total.
Total Paid: (Line 21)
Add Lines 8, 12, 16 and 20 for the total remitted on voucher.
INSTRUCTIONS FOR L-2109 - DIVERSION / PAYMENT VOUCHER
Diversions
When product originates at an IRS terminal facility and is diverted from the destination state listed on the original
issued shipping document and the new state of destination is South Carolina, the payment of the South Carolina motor
fuel user fee and other applicable fees must be handled through the Department of Revenue. South Carolina does not
allow for re-bill by the supplier for a diversion. In order to register a diversion of fuel, go to Do not
combine multiple diversions on one payment voucher. A separate payment voucher must be submitted for each diversion
transaction or the payment may not be credited properly.
Payment Due Date
The payment for diversions is three days from the date the transaction is registered or three days from the date the motor
fuel entered South Carolina. The earlier of the two dates determines the official due date of the payment.
Please make checks payable to the SC Department of Revenue.
Mail To: SC Department of Revenue
Motor Fuel, Columbia
SC 29214-0133
44671014
L-2109 I
(Rev. 7/21/11) 4467
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Parent category: Financial