IRS Logo
Print - Click this link to Print this page

Refineries with Terminal Racks

ExSTARS Reporting Scenario for Terminals near Refineries

If Company A has a truck rack located at its refinery, the facility has a TCN.  There is no storage tank dedicated to the truck rack.  Some of the product goes directly from refinery cool-down storage to the rack.  Some of the product goes from the cool-down storage out a pipeline to other terminals.  If the company delivers ten truck deliveries of gasoline over its rack during the month, what information must be reported to ExSTARS?

Company A must register as both a terminal operator and a carrier and file both a terminal operator report and a carrier report as follows:

Terminal Operator Report

Terminal operator summary - Report zero ending inventory
Terminal disbursements schedule - Each truck delivery is reported separately including:

  • Carrier name control, EIN, and mode of transportation (J),
  • Origin terminal TCN,
  • Destination state (required for Non-bulk terminal disbursements),
  • Position holder name control and EIN or 637 number,
  • Document date and number (from bill of lading), and
  • Net gallons

Terminal receipts schedule - Since there is no dedicated terminal storage, the terminal has zero inventory at all times.  Each delivery out of the terminal is immediately preceded by a receipt into the terminal, and is reported in detail including:

  • Carrier name control, EIN and mode of transportation (PL),
  • Destination terminal TCN,
  • Document number and date, and
  • Net gallons

Since Company A operates the entire facility it should report its own name control and EIN as the carrier and use mode PL for pipeline.  The document dates, numbers and net gallons should be identical to those shown on the terminal disbursement schedule.

Carrier Report

Carrier summary - The total net gallons carried to the terminal is reported.  This must equal the total of the ten truck deliveries (and reported as pipeline carrier deliveries to the terminal) made during the month.

Carrier deliveries schedule - In order to match to the terminal operator's receipts schedule, each movement of product from the cool down storage to the rack is treated as a delivery by a pipeline carrier to a terminal and is reported in detail including:

  • Consignor name control and EIN,
  • Mode of transportation (PL),
  • Destination TCN,
  • Document date and number, and
  • Net gallons

Since Company A is moving the product from its own refinery to its own terminal, it would report its name control and EIN as consignor.  The mode is by pipeline (PL) and the document numbers, dates, and net gallons reported are identical to those shown on its terminal operator schedule of deliveries from the bills of lading.

An approved terminal located at a refinery has multiple loading racks, including rail and truck racks.  Some are dedicated to taxable fuels and others are dedicated to nontaxable liquid products.  All non bulk disbursements from all racks must be reported.

Rate the Small Business and Self-Employed Website

Page Last Reviewed or Updated: 21-Oct-2014