§243-3.5  Environmental response tax; uses. (a)  In addition to any other taxes provided by law, subject to theexemptions set forth in section 243-7, there is hereby imposed at timesprovided in section 128D-2 a state environmental response tax of 5 cents oneach barrel or fractional part of a barrel of petroleum product sold by adistributor to any retail dealer or end user, other than a refiner, ofpetroleum product; provided that cents of the tax on each barrel shallbe used pursuant to section 128D-2 to address concerns relating to drinkingwater.  The tax imposed by this subsection shall be paid by the distributor ofthe petroleum product.

(b)  Each distributor subject to the taximposed by subsection (a), on or before the last day of each calendar month,shall file with the director, on forms prescribed, prepared, and furnished bythe director, a return statement of the tax under this section for which thedistributor is liable for the preceding month.  The form and payment of the taxshall be transmitted to the department of taxation in the appropriate district.

(c)  Notwithstanding section 248-8 to thecontrary, the environmental response tax collected under this section shall bepaid over to the director of finance for deposit into the environmentalresponse revolving fund established by section 128D-2.

(d)  Every distributor shall keep in the Stateand preserve for five years a record in such form as the department of taxationshall prescribe showing the total number of barrels and the fractional part ofbarrels of petroleum product sold by the distributor during any calendarmonth.  The record shall show such other data and figures relevant to theenforcement and administration of this chapter as the department may require.[L 1993, c 300, §2; am L 1994, c 205, §2]

 

Note

 

  Subsection (a) printed as enacted.