Bill Text: DE HB418 | 2013-2014 | 147th General Assembly | Draft


Bill Title: An Act To Amend Title 30 Of The Delaware Code Relating To State Taxes And Vessel-to-vessel Transfers Of Petroleum Products.

Spectrum: Partisan Bill (Democrat 5-0)

Status: (Introduced - Dead) 2014-06-17 - Introduced in House and assigned to House Administration Committee [HB418 Detail]

Download: Delaware-2013-HB418-Draft.html


SPONSOR:

Rep. Osienski & Sen. Peterson

 

Reps. Barbieri, Jaques, Kowalko

HOUSE OF REPRESENTATIVES

147th GENERAL ASSEMBLY

HOUSE BILL NO. 418

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO STATE TAXES AND VESSEL-TO-VESSEL TRANSFERS OF PETROLEUM PRODUCTS.


BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE (Three-fifths of all members elected to each house thereof concurring therein):


Section 1.Amend §901, Title 30 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows and redesignating accordingly:

(11) "Lightering" means the commercial transfer from one vessel to another vessel of any material in bulk quantities exceeding 40 barrels occurring upon waters within the territorial jurisdiction of this State and for the purpose of reducing the channel depth required for passage of either vessel.

Section 2.Amend Chapter 29, Title 30 of the Delaware Code by adding a new "§2913" thereto by making deletions as shown by strike through and insertions as shown by underline as follows and redesignating accordingly:

§ 2913.Petroleum product lightering service providers; license requirement; additional fee per unit lightered.

(a)Any person engaged in lightering of petroleum products shall first obtain a license from the Department of Finance and pay therefor a license fee of $75.Such license shall be valid until January 1, at which time it may be renewed for a full year and every year thereafter, provided that the person makes application therefor and payment of $75 for renewal.

(b)In addition to the license fee required by subsection (a) of this section, any person engaged in lightering of petroleum products shall pay a fee at the rate of $1 per barrel of petroleum product transferred, which fee shall be payable monthly on or before the twentieth day of each month with respect to the aggregate amount of petroleum products lightered during the immediately preceding month. The monthly returns shall be accompanied by a certified statement on such forms as the Department of Finance shall require in computing the fee due.

(c) The fees assessed pursuant to this section shall be remitted to the Department of Finance on forms issued by the Department, subject to such regulations and requirements prescribed by the Secretary of Finance.

(d) The Department of Finance shall pay over all fees received pursuant to this section to the Department of Transportation to the credit of the Transportation Trust Fund pursuant to Chapter 14 of Title 2.Said fees shall be used to finance the costs of roads, highways and other transportation facilities and not to defray the expenses and obligations of the general government of the State.

Section 3.This act shall take effect January 1, 2015.


SYNOPSIS

This bill imposes a license requirement and fee of $1 per barrel upon any entity engaged in the commercial lightering of petroleum products on waters within the territorial jurisdiction of this State.

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