What if I have multiple withdrawals in a single load?
The load is a "split load" and only one fee is due
one load of petroleum products comes from:
different sellers at different facilities, or
different sellers at the same facility.
different products were loaded into separate tanks of the same load.
If each seller collects a fee from each withdrawal, the person withdrawing the load receives a credit or refund from one of the sellers. The petroleum companies have the forms you will need.
If I pick up petroleum product in Oregon and deliver it out of the state, do I still have to pay the fee?
You do not pay the load fee on loads that are taken directly out of state. However, petroleum companies may not be able to identify such loads. If the petroleum company charges you the fee on loads you directly export, you may apply to the petroleum company for a credit or refund. They have forms you will need. If any portion of this load is delivered in Oregon, the entire load fee is due on that load.
If the company I withdrew from owes me a credit, can I deduct that amount from the payment I make to you on an imported load?
You must apply for your credit or refund from the petroleum company. You must report and pay the fee for all imported loads to the Oregon Department of Revenue.
I purchase some products from a petroleum company in another state and import them into Oregon each quarter. Who is responsible for paying the load fee on these petroleum products?
It depends on who owns
the product when it's brought into Oregon. For example, if you buy the product in another state and bring it into Oregon, you pay the fee to us. If the out-of-state company delivers the product to you, and retains ownership until it is delivered, that company pays the fee.
Do vessels engaged in interstate or foreign commerce pay the fee?
Petroleum products sold to vessels engaged in interstate or foreign commerce are not subject to the fee. If the person ordering the withdrawal from the bulk facility verifies the product will be used in this manner, the seller of a petroleum product should not charge the fee. Verification can be a copy of a federal permit, license, or registration. Vessels engaged in interstate or foreign commerce include barges and tugboats licensed as carriers by the federal Interstate Commerce Commission.