| Oregon Petroleum Load Fee Questions |
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Q. What is considered a load?
A. A load is anything over 100 gallons.
Q. What is the definition of a cargo tank?
A. A single cargo tank may have one or more holding compartments and those compartments may include one or more separate tanks that are attached to the same motor. A single cargo tank may not be more than one rail car.
Q. What if I have multiple withdrawals in a single load?
A. If one load of petroleum products came from different sellers at different facilities, or from a different seller at the same facility, or if different products were loaded into separate tanks of the same load, the load is what we call a "split load" and only one fee is due.
If each seller collects a fee from each withdrawal in the load, the person withdrawing the load can receive a credit or refund from one of the sellers. The petroleum facilities have forms for this purpose.
Q. What is the definition of a petroleum product?
A. For the purpose of this program, a petroleum product is a product that is obtained from distilling and processing crude oil and that is capable of being used as a fuel for the
propulsion of a motor vehicle or aircraft.
This includes:
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Motor gasoline,
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Gasohol,
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Alcohol blended fuels,
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Aviation gasoline,
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Kerosene,
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Distillate fuel oil, or
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Number 1 & Number 2 diesel.
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This does NOT Include:
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Naphtha type jet fuel,
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Kerosene type jet fuel,
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Petroleum product destined for use in chemical manufacturing or feedstock of that manufacturing, or
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Fuels sold to vessels engaged in interstate or foreign commerce.
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Q. Is propane exempt from the load fee?
A. Propane is exempt from the load fee.
Q. Is natural gas exempt from the load fee?
A. Natural gas is not a product that is obtained from distilling or processing crude oil. It is exempt from the load fee.
Q. If I pick up petroleum product in Oregon and deliver it directly out of state, do I still have to pay the fee?
A. No. You do not have to pay the load fee on loads that are taken directly out of state. However, the petroleum companies often don't have a way to identify these loads. If you find you've been charged the load fee on loads you've directly exported, you can apply to the petroleum company for a credit or refund. They have forms for this purpose.
Note: If any portion of this load is delivered in Oregon, the entire load fee is due on that load.
Q. If the company I withdrew from owes me a credit, can I deduct that amount from the payment I make to you on an imported load?
A. No. You must apply for your credit or refund from the petroleum company.
(They are the ones that owe you the credit.) You must report and pay for all imported loads to the Oregon Department of Revenue.
Q. I purchase some products from a petroleum company in another state and import them into Oregon each quarter. Who is responsible for paying the load fee on these petroleum products?
A. Whoever owns the product and causes it to be brought into Oregon is responsible for paying the load fee, and filing the report forms with the Department of Revenue. For example, if you take a truck and go to another state and purchase the product, you pay the fee. If the out-of-state company delivers the product to you, and they retain ownership until it is delivered, they pay the load fee to us.
Note: Even though they might have to pay the fee to the Oregon Department of Revenue, they can still pass all or part of it along to you, their customer.
Q. Do vessels engaged in interstate or foreign commerce have to pay the fee?
A. No. Petroleum products sold to vessels engaged in interstate or foreign commerce are not subject to the fee. The seller of a petroleum product shall not charge the fee if the person ordering the withdrawal from bulk verifies that the product will be used in this manner. Verification can be a copy of a federal permit, license, or registration. Vessels engaged in interstate or foreign commerce include barges and tugboats licensed as carriers by the Interstate Commerce Commission.
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