1. (1) Retailers or consumers who are owners or operators of tanks who do not participate in the Environmental Assurance Program, may receive an exemption from the environmental assurance fee if:

   1. (a) none of the owner's or operator's tanks are covered under the Environmental Assurance Program; and
   2. (b) the owner or operator purchases the petroleum product for the tank directly from the refinery, or purchases a direct import of a petroleum product for which the environmental assurance fee has not previously been imposed.
2. (2) Retailers or consumers who are owners or operators of tanks and who do not participate in the Environmental Assurance Program, but who fail to meet the conditions provided under this rule to purchase petroleum products exempt from the environmental assurance fee may apply to the commission for a refund of those fees paid, no more often than on a monthly basis.
3. (3) On a monthly basis, the Department of Environmental Quality shall provide the commission with a list of current participants in the Environmental Assurance Program.

KEY: taxation, environment

Date of Last Change: November 15, 2021

Notice of Continuation: November 9, 2021

Authorizing, and Implemented or Interpreted Law: 19-6-410.5