Information Release

XT 2001-02  - Proper Terminal Reporting - February 15, 2001


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.


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 (855) 466-3921.