(1) The seller of a petroleum product withdrawn from a bulk facility, on withdrawal from bulk of the petroleum product, shall collect from the person who orders the withdrawal a petroleum products withdrawal delivery fee in the maximum amount of $10.
(2) Any person who imports petroleum products in a cargo tank or a barge for delivery into a storage tank, other than a tank connected to a bulk facility, shall pay a petroleum products import delivery fee in the maximum amount of $10 to the Department of Revenue for each such delivery of petroleum products into a storage tank located in the state.
(3) Subsections (1) and (2) of this section do not apply to a delivery or import of petroleum products destined for export from this state if the petroleum products are in continuous movement to a destination outside the state.
(4) The seller of petroleum products withdrawn from a bulk facility and each person importing petroleum products shall remit payment on a quarterly basis on January 1, April 1, July 1 and October 1.
(5) Each operator of a bulk facility and each person who imports petroleum products shall register with the Department of Revenue at least 30 days prior to operating a bulk facility or importing a cargo tank of petroleum products. [1989 c.833 §140; 2005 c.22 §340]Section: Previous 465.040 465.050 465.060 465.070 465.090 465.100 465.101 465.104 465.106 465.110 465.111 465.114 465.117 465.120 465.121 Next
Last modified: August 7, 2008