Instructions For The Uniform Oil Response And Prevention Fee Monthly Return (Page 2 of 2) in pdf

Instructions For The Uniform Oil Response And Prevention Fee Monthly Return Page 2

Page 1. Lines 1 through 9, enter the total number of barrels of each type of

petroleum product or crude oil received at the marine terminal within the

Commonwealth. Add lines 1 though 9 and enter the total on line 10. The total on

line 10 must equal the total on Schedule A. On line 11, enter the total number of

barrels of petroleum product or crude oil that are exempt intrastate transfers. On

line 12, enter the total number of barrels of petroleum product or crude oil that

are exempt deliveries to a foreign trade zone. Add lines 11 and 12 and enter the

total on line 13. The total on line 13 must equal the total on Schedule B.

Subtract line 13 from line 10 and enter the difference on line 14. Multiply by line

14 by .05 (a rate of five cents per barrel). Enter the total Fee due on line 15.

Make checks payable to the Commonwealth of Massachusetts.

Exempt Petroleum Product or Crude Oil

Intrastate transfers. Any petroleum product or crude oil that was subject to the

Uniform Oil Response and Prevention Fee upon its initial delivery to a

Massachusetts marine terminal is exempt from the additional imposition of the

Fee if the petroleum product or crude oil is transferred to another marine terminal

located within the Commonwealth. Foreign trade zone deliveries. Any petroleum

product or crude oil received at a foreign trade zone at a marine terminal facility

and used solely in international commerce is exempt from the Fee.

Instructions For The Uniform Oil Response And Prevention Fee Monthly Return Page 2