An importer is one who causes petroleum products to be brought into the state from outside Oregon for delivery into one or more storage tanks not connected to a bulk facility. A common carrier that provides transportation service for shippers of petroleum products and that does not own the product is not an importer. Delivery means the off loading into one or more storage tanks not connected to a bulk facility, of one or more petroleum products from a cargo tank or barge. Only one import fee is due for each cargo tank load or barge load of petroleum products delivered in Oregon.
For example, if an importer brings petroleum products into Oregon in a cargo tank and delivers the products to three customers, the importer shall pay one import fee for the load, regardless of the number of customers receiving product.
Or. Admin. Code § 150-465-0070
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 465.104