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Oregon Petroleum Load Fee Questions

Petroleum load fee rate change alert

Beginning July 1, 2013 fee-payers must collect $6.00 per load for all fuel loads reported and paid to the Oregon Department of Revenue.​​​​​
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General information

 
What is the purpose of the Petroleum Load Fee?
The fees go to the State Fire Marshal for the clean-up of hazardous spills on Oregon highways.  For more information, visit www.oregon.gov/OSP/SFM/, or call the State Fire Marshal, 503-373-1540.

Who must pay this fee?
Companies that:
  1. Sell petroleum from bulk terminal facilities in Oregon; or
  2. Import petroleum products by cargo tank to storage tanks in Oregon not connected to bulk facilities.
 
What is the current petroleum load fee?
$6 per load.

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Petroleum load fee definitions

 
What is a load?
More than 100 gallons of a petroleum product.

What is a cargo tank?
A single cargo tank may have one or more holding compartments. The compartments may include one or more separate tanks that are attached to the same motor. A single cargo tank may not be more than one rail car.

What is a bulk facility?
A facility that receives a refined petroleum product primarily by pipeline, barge, or rail. The petroleum product is then withdrawn from the bulk facility and delivered into a cargo tank or barge. A bulk facility must receive some petroleum from pipeline, barge or rail.

What is an importer?
One who arranges for petroleum products to be brought into Oregon from outside the state and delivered into storage tanks in Oregon which are not connected to a bulk facility.

What is a petroleum product?
For the purpose of this fee, a petroleum product is obtained from distilling and processing crude oil. It's used as motor vehicle or aircraft fuel.

This includes: 
  • Motor gasoline,
  • Gasohol,
  • Alcohol blended fuels such as ethanol blends,
  • Aviation gasoline,
  • Biodiesel-blended fuels,
  • Kerosene,
  • Distillate fuel oil, or
  • Number 1 & Number 2 diesel.
This does NOT include:
  • Naphtha type jet fuel,
  • Kerosene type jet fuel,
  • Petroleum product destined for use in chemical manufacturing
    or feedstock of that manufacturing,
  • Fuels sold to vessels engaged in interstate or foreign commerce,
  • Pure biodiesel,
  • Pure ethanol,
  • Pure methanol,
  • Propane, or
  • Natural gas.

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Returns and payments

 
When do I file my return?
You must file your return and pay fees on a quarterly basis. Returns are due on or before the last day of January, April, July, and October. You must file a return even if you have collected no fees during the reporting period.

What are my payment options?
You may pay by check, money order, or credit card. You also may make payments electronically, which withdraw the money from your checking or savings account.
 
What happens if I don't pay the fee or I pay it late?
If you fail to file a return and pay by the due date, a penalty will be charged equal to 5 percent of the amount due.  If a return is not filed within a month from the due date, an additional penalty of 20 percent will be charged.  Interest will be added to any unpaid amount figured from the time the tax becomes due.
 
What records do I need to keep?
You must keep accurate records of:
  • all petroleum products you imported into Oregon,
  • all petroleum products you sold, and
  • names of the customers who purchased the petroleum product.

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Biodiesel-blended fuel


Our attorneys have clarified that the law in ORS Chapter 465, as it pertains to petroleum products, includes blends of petroleum products, including blends of diesel and biodiesel. Biodiesel-blended fuels are subject to the Petroleum Load Fee.

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Other questions


What if I have multiple withdrawals in a single load? 
The load is a "split load" and only one fee is due, if:  
  • 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?
No. 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?
No. 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?
No. 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.

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