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  • 52-420.27.  Assessment on first sale or import of odorized LP gas – Records of remitted fees – Entry upon business premises – Suspension or revocation of registration permit.
    A.  To fund the activities of the Council an assessment shall be imposed on the first sale of odorized LP gas or at the time of import of odorized LP gas into the State of Oklahoma.  Each operator of a loading rack on delivery into any cargo container shall collect from the person who purchases the odorized LP gas an assessment in an amount of one-half cent ($0.005) per gallon.  Each owner of odorized LP gas, at the time of import into this state, shall be responsible for the payment of the one-half cent ($0.005) per gallon assessment on the volume of LP gas at the time of import.
  1. The assessment shall be computed on the net amount of odorized LP gas delivered into a cargo container.
  2. Loading rack operators and importers shall maintain sufficient records regarding their LP gas operations to enable the Council to determine whether the loading rack operators and importers have remitted all fees due under the provisions of subsection A of this section.  Loading rack operators and importers shall make such records available to the Council for inspection and shall maintain such records for the minimum period of time that business records are required to be maintained by the Internal Revenue Service.
  3. Upon a determination by a majority vote of the Council that just cause exists, a representative of the Council may, at reasonable times and after reasonable notice to the loading rack operator and importer, enter an office, premises or place of business of a loading rack operator or importer to inspect, examine and obtain copies of the LP gas operation records maintained pursuant to subsection C of this section, for the purpose of conducting an audit or investigation or enforcing or administering this act.  The loading rack operator or importer or their representative is entitled to be present when the Council representative enters to make inspections and examinations on the premises of the loading rack operator or importer.
  4. The Council shall serve notice to the Oklahoma Liquefied Petroleum Gas Administrator regarding any importer who fails to remit the assessment as required under the provisions of this section.  Upon notice and hearing, the Oklahoma Liquefied Petroleum Gas Board may suspend or revoke any registration permit issued to the loading rack operator or importer by the Oklahoma Liquefied Petroleum Gas Board until all assessments and penalties are paid in full.

Added by Laws 1994, c. 146, § 8, eff. July 1, 1994.  Amended by Laws 1995, c. 303, § 2, eff. July 1, 1995; Laws 1998, c. 91, § 2, eff. Nov. 1, 1998; Laws 2002, c. 202, § 7, eff. July 1, 2002.

  • 52-420.28.  Assessment collection – Penalties.
    A.  Each operator of a loading rack or owner of LP gas at the time of import shall, on or before the 25th day of the month following the end of each calendar month, file a report with the Oklahoma Propane Education and Research Council and remit the amount of assessments required to be collected or paid during the preceding month to the Council, which shall be deposited in the Oklahoma Propane Education and Research Council Revolving Fund.
  1. Loading rack operators or owners of LP gas at the time of import filing a report or remitting fees later than the 25th day of the month in which fees are due, but within thirty (30) days of the deadline, shall remit a penalty in the amount of five percent (5%) of the amount of fees originally due and payable.
  2. Loading rack operators or owners of LP gas at the time of import filing a report or remitting fees more than thirty (30) days after the deadline shall remit a penalty in the amount of ten percent (10%) of the fees originally due and payable.
  3. An additional penalty of seventy-five percent (75%) of the amount of the fees and penalties due and payable will be added to penalties set forth in subsections B and C of this section if the failure to file a report or to remit the fees collected is determined by the Commission to be a result of fraud or an intent to evade the provisions of this act or the rules of the Council.
  4. The Council shall be responsible for taking appropriate legal actions to collect any assessment which is not paid or is not properly paid.  At the request of the Council, the Attorney General is authorized to take any necessary action to collect any fees or penalties due under the provisions of this act.

Added by Laws 1994, c. 146, § 9, eff. July 1, 1994.  Amended by Laws 1995, c. 303, § 3, eff. July 1, 1995; Laws 1998, c. 91, § 3, eff. Nov. 1, 1998; Laws 2002, c. 202, § 8, eff. July 1, 2002.

  • 52-420.29.  Assessment refund.
    A.  Any person subject to the assessment levied by Section 420.27 of this title may request a refund, as provided for in this section, of the assessment paid on the first sale of odorized LP gas for the preceding calendar year.  Upon compliance with the provisions of this section and rules promulgated by the Council, the Council shall refund to each person requesting a refund the amount of the assessment paid by or on behalf of such person during the preceding calendar year.  Refunds made to persons subject to the assessment shall in turn be refunded by the person to each customer based on the percentage of the total volume of LP gas purchased by each customer.  As used in this section, “customer” shall mean the end-user who consumes the LP gas.
  1. The request for a refund of the assessment for the preceding calendar year must be made during the first calendar month following the calendar year for which the refund is requested.  Failure to request a refund during this period shall terminate the right of any person to receive a refund for the assessment paid for the preceding calendar year.  The Council shall give notice of the availability of the refund through press releases or such other means as it deems appropriate.
  2. Each person requesting a refund shall execute an affidavit showing the amount of refund requested and the volume of sales of LP gas made by the person to each customer.  The Council may require records to be submitted verifying the volume of sales and may verify the accuracy of the request for refund.
  3. No person or company who requests a refund under this section shall be eligible to serve or have a representative serve as a member of the Council.

Added by Laws 1994, c. 146, § 10, eff. July 1, 1994.  Amended by Laws 1995, c. 303, § 4, eff. July 1, 1995.

  • 52-420.29-1.  Exports exempted from assessment.
    A.  No fee shall be collected on any deliveries of odorized LP gas destined for export out of this state if the LP gas is in continuous movement to a destination outside of this state.
  1. Purchasers or representatives of purchasers claiming an exemption under this section must complete a form, provided by the Council, and return it to the loading rack operator making the exempt delivery.  Any purchaser requesting an exemption for a particular load or for all LP gas purchased shall complete a form provided by the Council.  Each loading rack operator shall keep all exemptions forms filed with him or her on file and available for inspection by the Council for a period of four (4) years.

Added by Laws 1995, c. 303, § 5, eff. July 1, 1995.

  • 52-420.29-2.  Application for refund by purchaser.
    Any purchaser who pays a fee to a loading rack operator or owner of LP gas at the time of import on a load of LP gas that is exempt under the provisions of this act may apply to the loading rack operator or owner of the LP gas at the time of import for a refund of the amount paid.  To apply for a refund, the purchaser must complete a refund request form provided by the Council, and return it to the loading rack operator or owner of the LP gas at the time of import who collected the fee.  Any loading rack operator or owner of LP gas at the time of import required to refund a fee to a purchaser shall report the amount of the refund to the Council.  All amounts refunded and reported according to the provisions of this act may be deducted from the total amount of fees collected to arrive at the total amount of fees to be remitted to the Council.  All refund amounts reported must be supported by refund request forms kept on file by the loading rack operator and be available for inspection by the Council for a period of four (4) years.

Added by Laws 1995, c. 303, § 6, eff. July 1, 1995.  Amended by Laws 1998, c. 91, § 4, eff. Nov. 1, 1998.

  • 52-420.29-3.  Petition to Council for refund.
    Any operator of a loading rack or owner of LP gas at the time of import may petition the Council for a refund of fees remitted to the Council in error by filing the proper form and returning to the Council.  The reason for the refund and supporting documentation must accompany the request.

Added by Laws 1995, c. 303, § 7, eff. July 1, 1995.  Amended by Laws 1998, c. 91, § 5, eff. Nov. 1, 1998.

  • 52-420.30.  Certain programs not preempted – Designation of funds for payment of certain programs.
    Nothing in the Oklahoma Liquefied Petroleum Gas Research, Marketing and Safety Act may be construed to preempt or supersede any other program relating to LP gas promotion or marketing organized and operated under the law of the State of Oklahoma or the United States.  The provisions of the Oklahoma Liquefied Petroleum Gas Research, Marketing and Safety Act applicable to the rules shall be applicable to amendments to the rules.  In the event of the establishment of a national program for an assessment on propane sales, the Council, by majority vote, may elect to designate up to a maximum of twenty percent (20%) of the funds collected pursuant to the Oklahoma Liquefied Petroleum Gas Research, Marketing and Safety Act to the national program in lieu of an additional assessment as may be required by the national program.