The federal Oil Spill Liability Tax (OSLT) that expired on December 31, 2018 has been reauthorized prospectively (not retroactively) beginning January 1, 2020.
Refiners are the only parties in the petroleum distribution chain liable for the OSLT. The OSLT rate is $0.09 per barrel of crude oil. Refiners pass the OSLT downstream as a cost rolled into the per gallon price of finished product and adjusted downward based on the volume of any non-crude blend stock added at the terminal such as ethanol and biodiesel.
Additionally, please click on the link below that list the latest federal motor fuels excises tax rates. Click here to read the full PMAA Compliance Bulletin.