Oklahoma § 52-420.29 - Assessment refund

§ 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 Commission,

the Commission 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.

B. 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 Commission shall give notice of the availability

of the refund through press releases or such other means as it deems

appropriate.

C. Each person requesting a refund shall execute an affidavit

showing the amount of refund requested and the volume of sales of LP

Oklahoma Statutes - Title 52. Oil and Gas

gas made by the person to each customer. The Commission may require

records to be submitted verifying the volume of sales and may verify

the accuracy of the request for refund.

D. 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 Commission.

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.

B. Purchasers or representatives of purchasers claiming an

exemption under this section must complete a form, provided by the

Commission, 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 Commission. Each loading rack operator shall keep

all exemptions forms filed with him or her on file and available for

inspection by the Commission 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 Commission, 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 Commission.

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 Commission.

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 Commission 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 Commission for refund.

Any operator of a loading rack or owner of LP gas at the time of

import may petition the Commission for a refund of fees remitted to

the Commission in error by filing the proper form and returning to

Oklahoma Statutes - Title 52. Oil and Gas

the Commission. 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.