SB 2406

Abstract

Amends the Environmental Protection Act. Provides that, beginning January 1, 2005, each person selling disposable oil filters for Second Division vehicles in the State must collect from the buyer a fee of $0.75 for each disposable oil filter that is sold. Requires the seller to pay the fee, less a collection allowance, to the Department of Revenue for deposit into the Cleanable and Reusable Oil Filter Fund. Sets forth the purposes for which the moneys in the Cleanable and Reusable Oil Filter Fund may be used. Requires retailers to make a quarter-annual tax return to the Department of Revenue concerning the oil filter fee. Sets forth procedures for administrative procedures and hearings by the Department of Revenue concerning the collection of the fee and for judicial review of those decisions. Authorizes the Department of Commerce and Economic Opportunity to administer grant and loan programs concerning clean and reusable oil filters. Effective immediately.