
| Legal Citations: |
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| Revenue Type: Cash — Transportation |
| Origin Date: 1989 by H.B. 1588, 71st Leg., R.S. |
| Issue Date: 1989-09-01 |
| Revised Date: 2017-11-30 |
To record receipt of fees imposed on the delivery of a petroleum product on withdrawal from bulk of that product. Each supplier shall collect a fee from the person who orders the withdrawal of a petroleum product.
Fees set by the Texas Commission on Environmental Quality and in amounts not to exceed costs of administration. The following are not to exceed amounts:
Fees collected shall be computed on the net amount of petroleum product delivered into a cargo tank.
A person who imports a petroleum product in a cargo tank or barge destined for delivery into a storage tank, shall pay a fee of the number of gallons imported unless the product is delivered to a bulk facility from which the product will be withdrawn from bulk. Permit is required -- no fee. Bond or other security may be required.
On or before the 25th day of the month following the end of each calendar month. If unpaid at the time due a penalty of 5% of the amount due is added. If unpaid before the 30th day after the date due, an additional 5% penalty is added. A penalty of 75% of the amount of the fee, penalty, an interest due may be added if failure to report or pay is attributable to fraud or intent to evade. Civil and criminal penalties may be charged, if applicable.
Previously, the 2% retained as a state service fee was deposited to the Comptroller's Operating Fund Account (0062). This dedication was abolished effective 9-1-95 per § 403.094, Government Code, and moved to General revenue.
Fee rates amended and ceiling/floor provisions on when fees could be charged deleted by H.B. 2687 and H.B. 2912, 77th Leg., R.S.
Fees amended by S.B. 1863, 79th Leg., R.S.
Fees amended for FY08 through FY11 by H.B. 3554, 80th Leg., R.S.
Current fees set in H.B. 2694, 82nd Leg., R.S.
Amended by S.B. 1557, 85th Leg., R.S.
| Appropriation Year | 26 |
|---|---|
| USAS Title | PETROLEUM PRODUCT DELIVERY FEES |
| Receipt Category | 01 – Transportation |
| Receipt Type | 10 – Business/Professional Fees |
| Object Group | 30 – Revenues |
| USAS Status | A |
| Rev/Exp Category | 01 – LICENSES, FEES, FINES, AND PENALTIES |