XT 2001-02 - Proper Terminal Reporting - February 15,
2001
TERMINAL-TO-TERMINAL FUEL MOVEMENTS VIA PIPELINE,
BARGE OR RAILROAD TANK CARS
In our September 6, 2000 informational release (XT 2000-07)
to Ohio terminal operators, we discussed the problem of
unreported fuel movements between terminals. In order for us
to balance your terminal report, you are required to report
all receipts into and all disbursements out of your
terminals. In addition to reporting fuel disbursed through
your loading rack(s), it is important that any fuel disbursed
from your terminal via pipeline, barge or railroad tank car
be reported on the disbursements schedule (form TO 2-2).
Since fuel disbursed via pipeline, barge or rail is generally
destined for another terminal, you must report the name of
the terminal in column 5 and the terminal control number in
column 6. In the event it is impossible for you to determine
the final destination of the fuel, you should report
"destination unknown" in column 5. In either instance,
accurate dates, document control numbers, and gallons must be
reported.
POSITION HOLDER DISBURSEMENTS
If you are not a proprietary terminal (i.e., you store fuel
for others, commonly called position holders), any fuel
disbursed by you as a terminal operator that is not your own
fuel must show the disbursement to the position holder. For
example, if Fuel Dealer A and Fuel Dealer B both store fuel
in your terminal (position holders) and Fuel Dealer C arrives
at your terminal and pulls fuel that is owned by Fuel Dealer
A through the loading rack, you (as a terminal operator) must
show a disbursement to Fuel Dealer A. The completion of this
transaction would require Fuel Dealer A to show a receipt of
this fuel from you on their monthly motor fuel tax return
"receipts schedule" (form MF 2-1) and then a disbursement on
their "disbursements schedule" (form MF 2-2) to Fuel Dealer
C. If you have any questions, please contact us at
(614) 466-3503.