Ark. Code § 23-15-214

Current with legislation from 2024 Fiscal and Special Sessions.
Section 23-15-214 - Fees - Definition
(a)
(1) There is levied and charged and shall be collected by the Arkansas Public Service Commission an annual assessment fee against each natural gas pipeline transporter, owner, or operator subject to the provisions of this subchapter to provide for the cost of operating the pipeline safety program of the commission.
(2) Each natural gas pipeline transporter, owner, or operator shall pay the annual assessment fee authorized in this section for the pipeline safety program, which shall be in addition to any assessment fee authorized by § 23-3-110. This annual assessment, together with any assessment fee charged under § 23-3-110, shall not exceed in any year an amount in excess of that which could be charged and collected pursuant to § 23-3-110.
(3) All annual assessment fees levied under this section shall be in addition to all property, franchise, license, or other taxes, fees, or charges prescribed by law.
(4)
(A) Except for natural gas pipeline facilities consisting of fewer than fifty (50) miles, the annual assessment fee shall be levied and charged in an amount which shall be equivalent to that proportion of the total pipeline safety program's costs that each natural gas pipeline transporter's, owner's, or operator's miles of natural gas pipeline in Arkansas, not including service lines in distribution systems, bear to the total number of miles of natural gas pipeline in Arkansas of all natural gas pipeline transporters, owners, or operators who are subject to the provisions of this section.
(B) Each natural gas transporter, owner, or operator of natural gas pipeline facilities totaling fewer than fifty (50) miles shall pay an annual assessment fee equal to fifteen ten-thousandths (.0015) times the total cost of operating the pipeline safety program of the commission for the assessment year.
(b) Each natural gas pipeline transporter, owner, or operator ceasing to engage in activities subject to the provisions of this subchapter during any calendar year shall pay to the commission within fifteen (15) days of ceasing such activities all assessments then owing, and shall at the same time file with the commission a statement of the number of its miles of natural gas pipeline in Arkansas for the current year and for the previous year if it has not theretofore been filed.
(c)
(1) The calculation of annual assessment fees will be based on the pipeline miles reported to the Office of Pipeline Safety of the Arkansas Public Service Commission on or before March 15 of each year.
(2) After determining the amount of the annual assessment imposed by this section, the commission, annually on or before June 1, shall prepare and transmit to each natural gas pipeline transporter, owner, or operator a statement of the assessment due for the cost of operating the pipeline safety program of the commission.
(3) Thereafter, on or before June 30, each natural gas pipeline transporter, owner, or operator who was billed under subdivision (c)(2) of this section shall pay to the secretary of the Arkansas Public Service Commission any annual assessment fee due under this section.
(4) In the event any natural gas pipeline transporter, owner, or operator shall fail or refuse to pay the annual assessment fee provided for in this section on or before June 30, the commission shall add to the annual assessment fee a penalty of twenty-five percent (25%) thereof and certify the amount of the delinquent tax and penalty to the Attorney General for collection.
(d) For purposes of this section, the term "natural gas pipeline transporter, owner, or operator":
(1) Shall mean any individual, firm, joint venture, partnership, corporation, association, state, municipality, cooperative association, joint-stock association, or any business segment thereof, and includes any trustee, receiver, assignee, or personal representative who engages in the transportation of natural gas in Arkansas or who owns or operates natural gas pipeline facilities in Arkansas; and
(2) Shall not include the owner or operator of a master-metered facility.

Ark. Code § 23-15-214

Amended by Act 2013, No. 1343,§ 3, eff. 8/16/2013.
Acts 1971, No. 285, § 8; 1975, No. 877, § 2; A.S.A. 1947, § 73-1915; Acts 1991, No. 793, § 5; 1993, No. 778, § 1; 2001, No. 766, § 1.