1. (a) Imposition. The oil field cleanup regulatory fee on oil is effective with reports for the production month of September 1991.
2. (b) Reports. The fee is to be reported and paid in the same manner as the regulatory tax imposed by the Natural Resources Code, §81.111, and the occupation tax imposed by the Tax Code, Chapter 202.

3. (c) Amount of fee.

   1. (1) Except as provided in paragraph (2) of this subsection; the rate of the fee for crude oil produced prior to September 1, 2001 shall be five-sixteenths of $.01 ($.003125) per taxable barrel of crude oil and the rate of the fee for crude oil produced September 1, 2001 and later shall be five-eighths of $.01 ($.00625) per taxable barrel of crude oil.
   2. (2) The fee shall not be collected or required to be paid for the production month that begins on the first day of the second month following the Texas Railroad Commission's certification to the comptroller that the fund balance has reached $20 million. The comptroller shall publish notification in the Texas Register that the fee shall no longer be collected 15 days prior to the beginning of the production month for which the fee shall no longer be collected.
   3. (3) If the Railroad Commission certifies to the comptroller that the balance of the fund has fallen below $10 million, the fee shall again be due, beginning the first day of the second month following the commission's certification to the comptroller. The comptroller shall publish notification in the Texas Register that the fee shall be required to be collected 15 days prior to the beginning of the production month for which the fee shall be collected.

Source Note:The provisions of this §3.731 adopted to be effective February 5, 1992, 17 TexReg 474; amended to be effective November 5, 2001, 26 TexReg 8850.