Pennsylvania Code › Title 25 - ENVIRONMENTAL PROTECTION › Part VIII - Underground Storage Tank Indemnification Board › Chapter 977 - UNDERGROUND STORAGE TANK INDEMNIFICATION BOARD › Subchapter B - FEES AND COLLECTION PROCEDURES › Section 977.14 - Gallon fee payment procedure

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A distributor shall collect any gallon
				  fee directly from a UST owner or operator. If a UST owner or operator pays the
				  fee, but a distributor fails to remit the fee, a UST owner or operator, upon
				  proof of payment, will be eligible for Fund coverage. A distributor who fails
				  or refuses to remit fees shall be subject to sanctions as provided in §
										977.16 (relating to posting and
				  collecting security).
(b) On or
				  before the last day of each month, a distributor shall remit to the Fund any
				  collected gallon fees, less the discount described in §
										977.15 (relating to gallon fee
				  discount for distributors). A distributor shall submit a completed gallon fee
				  statement to the Fund on a monthly basis to document the amount of product
				  distributed. The gallon fee will be based on the amount of regulated substance
				  delivered into a UST by a distributor in the preceding month.
(c) A distributor shall record the number of
				  gallons delivered on the delivery invoice, the receipt or another form which
				  documents the date and amount of regulated substance delivered. A distributor
				  shall provide a copy of this document to a UST owner or operator at the time of
				  delivery. The number of gallons recorded on each delivery invoice shall be used
				  to calculate the total number of gallons on the gallon fee report form for the
				  preceding month. A distributor shall use the total of gallons recorded to
				  calculate the gallon fee.
(d) A
				  distributor located outside the territorial boundaries of this Commonwealth may
				  collect and remit gallon fees upon proof that a performance bond by a licensed
				  company has been secured and maintained in the amount of $1 million. If a UST
				  owner or operator is using an out-of-State distributor that chooses not to
				  collect the fees, the UST owner or operator shall notify the Fund and shall
				  remit fees to the Fund.
(e) If a
				  UST owner or operator fails or refuses to pay the gallon fee, by the due date,
				  a distributor shall provide the Board in writing with the following
				  information: the name and address of the owner or operator, the street address
				  of the UST location, the point of contact for the distributor, product delivery
				  dates and the amount of gallon fee not paid.
(f) If the Board determines that a
				  distributor is ineligible, in accordance with §
										977.16 to collect and remit the
				  gallon fee in accordance with §
										977.12 (relating to owner and
				  operator fees), a UST owner or operator shall, after notification of the
				  distributor's status by the Board, pay the fee directly to the Fund following
				  the procedures in subsections (a)-(e).
(g) A UST owner or operator who pays the
				  gallon fee to the Fund shall pay the fees directly to the Fund and record
				  deliveries in accordance with subsections (a)-(d). A UST owner or operator who
				  does not receive regulated substances from a distributor shall notify the Fund
				  and pay the fee directly to the Fund.
(h) A UST owner or operator with tanks used
				  for nonretail bulk storage or wholesale distribution of gasoline is not
				  required to pay more than $5,000 per tank per year. See section 705(d)(3) of
				  the act (35 P. S. §
											6021.705(d)(3)).