- (1) Petroleum products that are brought into this state packaged in barrels, drums, and cans are exempt from the environmental assurance fee.
- (2) Individuals who purchase petroleum products in bulk quantities and subsequently repackage those petroleum products in barrels, drums, or cans may receive a refund of environmental assurance fees paid on the repackaged petroleum products if, prior to the repackaging, the products were not stored in a tank covered by the Environmental Assurance Program.
- (3) Individuals who qualify for a refund of environmental assurance fees under Subsection (2) may apply to the commission for a refund of those fees paid, no more often than on a monthly basis.
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