06-096 C.M.R. ch. 685, § 5 - Refunds

The Department shall refund oil transfer fees deposited in the Maine Ground and Surface Waters Clean-up and Response Fund upon receipt of the following documentation within 12 months of transfer:

A. The name, address and telephone number of the person or company seeking the refund;

B. A list of each out-of-state shipment for which refund is sought including:

(1) The oil terminal facility from which the petroleum product was exported;

(2) The amount (in gallons or barrels) and type of petroleum product exported from the state;

(3) The amount paid in oil transfer fees;

(4) The invoice or bill of lading from export; and

(5) The out-of-state facility to which the petroleum product was delivered;

C. If the exported product is gasoline, copies of the Gasoline Distributor Tax Returns filed with Maine Revenue Services;

D. If the exported product is a special fuel as defined under 36 M.R.S. §3202(6), copies of the Special Fuel Supplier/Retailer Tax Return filed with Maine Revenue Services; and

E. A signed statement certifying that the oil, while in Maine, was not placed in an oil storage facility other than an oil terminal facility, and is not intended for future distribution to oil storage facilities in Maine.

The Department may, at its discretion, waive one or more of the above documentation requirements. The Department also may require additional documentation, including copies of invoices, as necessary to verify that a refund is due.

Notes

06-096 C.M.R. ch. 685, § 5