2006 Louisiana Laws - RS 30:2485 — Oil spill contingency fee

§2485.  Oil spill contingency fee

A.  There is hereby imposed a fee on every person owning crude oil in a vessel at the time such crude oil is transferred to or from a vessel at a marine terminal within the state of Louisiana.  This fee is in addition to all taxes or other fees levied on crude oil.  

B.  The operator of the marine terminal shall collect the fee from the owner of the crude oil and remit the fee to the secretary.  The fee shall be imposed only once on the same crude oil.  The fee shall be paid quarterly by the last day of the month following the calendar quarter in which liability for the fee is incurred.  Fees collected during a quarter must be remitted to the state even if the fee is suspended during that quarter.  For the expenses of collecting this fee, the operator is authorized to withhold one and one-half percent of the fees collected during each quarter provided that the amount due was not delinquent at the time of payment.  

C.  The fee levied by this Part shall be subject to the provisions of Chapter 18 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.  The coordinator in conjunction with the secretary shall adopt rules for the collection and administration of the fee provided for in this Section.

Acts 1991, 1st Ex. Sess., No. 7, §1, eff. April 23, 1991.