(a) There is levied on every distributor of automotive oil a two cent (2¢) per quart fee on the sale of automotive oil to fund the used oil collection fund.
(b) The fee shall apply only to sales of automotive oil, as herein defined, in packaged form. The use of automotive oil by a distributor shall constitute a sale for the purposes of this section unless that use is exempted under other provisions of this part. It is the intention of this part that the fee shall be due only once on any given quantity of automotive oil.
(c) The fee established in this part shall be collected by the department of revenue and deposited to the used oil collection fund. Of the funds received from this fee, for a period of three (3) years starting July 1, 2009, the state shall credit an amount not to exceed four hundred thousand dollars ($400,000) to the general fund annually, if the annual general appropriations act so provides, and the remainder shall be credited to the used oil collection fund. On July 1, 2012, and thereafter, all of the funds received from this fee shall be credited to the used oil collection fund.
(d) The commissioner of revenue is authorized to promulgate rules and regulations in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, to implement, administer and enforce this section and §§ 68-211-1007 — 68-211-1010.
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