90- 564 C.M.R. ch. 4, § 4
Upon receipt of notice under section 3 of this rule, the following fees are assessed in addition to the fees assessed under 38 M.R.S. §551(4): 18¢ per barrel of gasoline; and 6¢ per barrel of other petroleum products except unrefined crude oil, liquid asphalt, and number 6 fuel oil.
The additional fee is assessed on oil terminal facility licensees who first transfer a product subject to the fee, and on persons required to register under § 545-B who first transport a product subject to the fee into the State of Maine by rail or highway. The additional fee may be refunded on petroleum products exported from the State of Maine or on waste oil.
The additional fee shall become due and payable beginning the first day of the month following receipt of the section 3 notice provided the notice was received 15 days in advance. If not, the additional fees must be paid monthly thereafter at the same time and in the same manner as the fees assessed under 38 M.R.S. §551(4).
90- 564 C.M.R. ch. 4, § 4