Or. Admin. Code § 150-465-0040

Current through Register Vol. 64, No. 1, January 1, 2025

Section 150-465-0040 - Payment of Fee by Seller

The owner of the petroleum product is considered to be the seller. The seller must pay the fee when the product is withdrawn from the seller's bulk facility for sale or use in the seller's own distribution chain.

For example, Company A owns a bulk facility in Portland and a chain of service stations throughout the state. Company A also owns its own truck-trailers. Company A must pay the fee at the time it withdraws product from its bulk facility into its truck-trailers for distribution to its service stations.

RD 1-1989(Temp), f. & cert. ef. 8-31-89 thru 12-31-89; RD 4-1989, f. 12-18-89, cert. ef. 12-31-89; Renumbered from 150-465.104(1)-(A), REV 50-2016, f. 8-13-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 465.104