34 Tex. Admin. Code § 3.692 - Definitions, Reporting Requirements and Amount of Fee
(a) Definitions. The following words and
terms, when used in this section, shall have the following meanings, unless the
context clearly indicates otherwise.
(1)
Condensate--Any liquid hydrocarbon condensed from a natural gas stream and
existing at atmospheric pressure and temperature.
(A) Condensate includes, but is not limited
to, liquid hydrocarbons:
(i) recovered by
non-mechanical processes such as conventional gravity separators;
(ii) recovered by a treating facility such as
a gas compression or dehydration facility; or
(iii) recovered at pipeline drip
stations.
(B) Condensate
does not include liquid hydrocarbons which may be recovered only by mechanical
separation processes such as refrigeration, absorption or
distillation.
(2) Crude
oil--Any naturally occurring liquid hydrocarbons at atmospheric temperature and
pressure coming from the earth, including condensate.
(A) Crude oil includes, but is not limited
to, crude oil:
(i) as it exists at
atmospheric pressure and temperature when it is produced;
(ii) as it exists after initial gas
separation and/or stabilization; or
(iii) as it exists after treating and/or
conditioning for the removal of water and/or other impurities, and is sold,
shipped, or purchased as crude oil.
(B) Crude oil does not include any product
which has been physically separated from crude oil.
(3) Marine terminal--Any waterfront or
offshore facility used for transferring crude oil to or from cargo vessels,
including all associated pipelines, structures, devices or equipment. Marine
terminals include, but are not limited to, the following:
(A) loading docks;
(B) sea terminals;
(C) transshipment terminals; and
(D) production/drilling platforms or
rigs.
(4) Operator--Any
person owning a terminal facility or operating terminal facility by lease,
contract or other form of agreement.
(5) Vessel--Every description of water craft
or other contrivance used or capable of being used as a means of transportation
on water, whether self-propelled or otherwise. Examples include, but are not
limited to, the following:
(A)
barges;
(B) ships; and
(C) any container aboard a barge, tanker
etc., which may be used for transporting crude oil.
(6) Waterfront--Land or structures fronting
or abutting on the waters or bed of the Gulf of Mexico within the jurisdiction
of the State of Texas, including any other contiguous waters that are navigable
by vessels with a capacity to carry 10,000 gallons or more of oil as fuel or
cargo.
(b) Reporting
requirements.
(1) Each marine terminal
operator, or owner of crude oil who is registered with the comptroller to
report the fee, shall file a coastal protection fee report with the comptroller
stating the number of barrels of crude oil and condensate off-loaded from
vessels or loaded onto vessels at marine terminals located in Texas. The volume
shall be determined by tank tables compiled to show 100% of the full capacity
of the tank or by use of industry standard automatic measuring equipment, and
shall be corrected to 60 degrees Fahrenheit. The volume may be reduced by a
reasonable allowance for basic sediment and water as determined by tests
generally recognized by the industry to be accurate.
(2) The marine terminal operator shall
collect a fee from the owner of the crude oil or condensate and remit the fee
to the comptroller.
(3) The fee
shall be collected only once on the same crude oil or condensate.
(c) Amount of fee.
(1) Except as provided in paragraphs (2) and
(4) of this subsection, the rate of the fee will be $.01333 per barrel of crude
oil or condensate.
(2) When the
balance in the coastal protection fund has reached $20 million, the
commissioner of the General Land Office will certify that fact to the
comptroller. The fee will not be collected or required to be paid on or after
the first day of the second month following the commissioner's certification to
the comptroller.
(3) If the
commissioner of the General Land Office certifies to the comptroller that the
balance of the coastal protection fund has fallen below $10 million, the fee
will again be due at the rate of $.01333 per barrel.
(4) The rate of the fee will be $.04 per
barrel of crude oil or condensate when:
(A)
the commissioner of the General Land Office certifies to the comptroller that:
(i) the balance in the coastal protection
fund is less than $20 million; and
(ii) an unauthorized discharge of oil in
excess of 100,000 gallons has occurred within the previous 30 days;
and
(iii) expenditures from the
fund for response costs and damages are expected to deplete the fund
substantially.
(B) The
fee will not be collected or required to be paid on or after the first day of
the second month following the commissioner's certification to the comptroller
that the balance in the coastal protection fund has reached:
(i) $20 million; or
(ii) any lesser amount that the commissioner
determines is sufficient to pay response costs and damages without
substantially depleting the fund.
(5) The comptroller will cause to be
published in the Texas Register a notice specifying the date on which
collection of the fee must begin or end.
(d) Due date of report and payment.
(1) The coastal protection fee report and
payment are due not later than the last day of the month following the calendar
month in which liability for the fee is incurred.
(2) A marine terminal operator shall not file
a monthly report showing crude oil or condensate transferred to or from a
marine terminal located in Texas during periods in which the fee is
suspended.
(e) Penalty.
Penalties due on delinquent fees and reports will be imposed as provided by Tax
Code, §
111.061.
(f) Interest. Interest due on delinquent fees
will be imposed as provided by Tax Code, §
111.060.
Notes
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