Code of Massachusetts Regulations
503 CMR - UNDERGROUND STORAGE TANK PETROLEUM PRODUCT CLEANUP FUND ADMINISTRATIVE REVIEW BOARD
Title 503 CMR 4.00 - Underground Storage Tank Petroleum Cleanup Fund Administrative Review Board
Section 4.03 - Delivery Fee
Current through Register 1531, September 27, 2024
(1) Effective January 1, 2016, a fee of $253.95 shall be paid to the Department for the benefit of the Commonwealth Transportation Fund for each Delivery Load delivered to a Dispensing Facility. The fee for deliveries of Petroleum Product in quantities greater or less than a Delivery Load shall be calculated using a pro-rated per gallon rate equal to the Delivery Fee divided by 10,000. Pursuant to the St. 2013, c. 46, § 20, the fee imposed under 503 CMR 4.03(1) shall be adjusted at the beginning of each calendar year by the percentage, if any, by which the consumer price index, as defined in 26 U.S .C. § 1, for the preceding year exceeds the consumer price index for the calendar year that ends before such preceding year.
(2) Delivery Fees will be collected on each Delivery Load sold by the Person Delivering Petroleum Product to any customer who is not a valid Massachusetts Distributor as defined in M.G.L. c. 64A, § 1, Unclassified Importer as defined in M.G.L. c. 64A, § 1, or does not hold a Special Fuel Supplier license, as used in M.G.L. c. 64E. The fee is remitted to the Department under the following schedule:
Example:
Fees Collected in |
Paid by |
November |
December 31st |
December |
January 31st |
January |
February 28th or 29th |
(3) The fees established in 503 CMR 4.03 shall not apply to a delivery of a Petroleum Product destined for export from this State that is delivered by a bulk facility owner or operator to a common or contract carrier or an oceangoing vessel including a ship, barge or tanker, if the Petroleum Product is in continuous movement to a destination outside this State.