Instructions For The Uniform Oil Response And Prevention Fee Monthly Return printable pdf download

Instructions For The Uniform Oil Response And Prevention Fee Monthly Return

INSTRUCTIONS FOR THE

UNIFORM OIL RESPONSE AND PREVENTION FEE

MONTHLY RETURN

Requirement to File – The marine terminal operator registered under General

Laws chapter 21M collects the Uniform Oil Response and Prevention Fee (“Fee”)

from the owner of the petroleum product or crude oil upon the receipt of the

petroleum product or crude oil at the marine terminal. The marine terminal

operator must remit the fee to the Department of Revenue (“DOR”).

Filing Date

The marine terminal operator must file this return with the DOR on or before the

30th day of each month based upon the number of barrels of petroleum product

or crude oil received during the preceding month. For receipts in the month of

January, the returns are due by February 28

or by February 29th in a leap year.

Instructions

Schedule A. List every delivery of a petroleum product or crude oil received at a

marine terminal in Massachusetts. For each delivery, including a delivery

originating from another marine terminal located in the Commonwealth, provide

the following information: the date of receipt, the name of the vessel delivering

the product, the origin of the product, the marine terminal or foreign trade zone in

Massachusetts receiving the delivery from the vessel, the type of product and the

number of barrels. If a vessel delivers more than one type of product, list each

product delivery from that vessel on a separate line. If necessary, attach

additional pages containing the same information.

Schedule B. List each delivery of a petroleum product or crude oil that is exempt

because it was an intrastate transfer or a foreign trade zone delivery (“F.T.Z.”).

The definitions of exempt deliveries follow these instructions. For each delivery,

provide the following information: the date of receipt of the intrastate transfer or

the foreign trade zone delivery, the name and address of the recipient for a

foreign trade zone delivery, the type of the claimed exemption, the type of

product and the number of barrels. If a vessel delivers more than one type of

product that is an intrastate delivery or the foreign trade zone delivery, list each

type of product on a separate line. If necessary, attach additional pages

containing the same information. Every exempt transaction must be included on

both Schedule A and Schedule B.

Instructions For The Uniform Oil Response And Prevention Fee Monthly Return