HI HB2130

Changes the environmental response tax collection point from distributors to marine terminal operators who receive petroleum products by vessel into Hawaii waters.

Shifts tax collection responsibility to marine terminal operators, who must collect the 5-cent per barrel tax from the owner of petroleum products at the time of receipt rather than distributors collecting from retail dealers or end users.

Defines "marine terminal" as any facility used for transferring oil or petroleum products to or tank ships or tank barges, and "operator" as any person who owns, has an ownership interest in, or operates such a facility.

Requires marine terminal operators to file monthly tax returns and maintain records showing the total barrels of petroleum products upon which tax was collected, similar to previous distributor requirements.

Takes effect July 1, 2010.