This page includes information and forms for retail and wholesale companies with customers located in the 21 states participating in the NORA program. These companies are responsible for reporting and remitting a government-sanctioned assessment fee of $0.002 per gallon of oilheat fuel that includes all dyed #2 and #1 distillates, (regardless of sulfur content), and dual-use fuels such as biodiesel and renewable diesel.
Fees apply to government, residential, commercial, institutional, and rental facilities, unless identified otherwise by NORA. There are exemptions for non-oil heat uses. Exempt uses include fuel for vessels, railroads, utilities, farmers, and the military.
Assessment fee submissions and report filing is required by the NORA Statute [2], which also outlines the parameters for NORA operation.
Fee Collection Overview:
Congress first authorized NORA in 2000 to facilitate the liquid heating industry’s efforts to provide more efficient, more reliable and lower-carbon home heating and hot water to six million homes. As authorized by Congress, NORA directs 85% of the dollar value of assessments collected[3] in a participating state to support (1) Consumer Education, Safety & Training; (2) Research, Development & Demonstration; and (3) Heating Oil Efficiency & Upgrade Program.[4] In 2018, Congress reauthorized, and President Trump signed, the federal Farm Bill, which reauthorized NORA through September 30, 2028.
In section 702 of the NORA Statute, Congress highlights the need for research, training & education for oilheat users.
The NORA fee funds these improvements and benefits all users, including government facilities. It is not a tax levied by state or local governments but a research fee, akin to agricultural commodity research or superfund fees.
The NORA Statute provides the U.S. Department of Energy (“DOE”) with the authority to approve, review, and advise on NORA operations.[5] The statute requires NORA to take certain action to ensure stator compliance, which includes, but is not limited to, submission of a biannual budget to DOE and Congress;[6] administering an annual audit performed by a certified public account;[7] make public available an annual report.[8]
Form Submission Requirements for Retailers & Wholesalers
To ensure NORA’s compliance with requirements set forth in the statute,
participating state wholesale and retail companies must complete
the relevant Form(s) described below.
Form NORA-782A
Retail Refund Schedule: Retailers seeking a refund for all purchases of specified fuels* made after April 1, 2014, must submit this form to obtain refunds of the assessed $0.002/gallon fees paid to wholesalers for sale to consumers for exempt purposes or for sales that had the fee assessed that are exported to non-covered states.
Note: if all retail sales of dyed fuel are for heating purposes, Form 782A is not required.
Form NORA-782B
Direct Fee Remittance Schedule: Retailers who sell specified fuels* to commercial or residential heating customers, in the states of IN, NV, and WA where there is no supplier collection system, need to remit the assessed $0.002/gallon fees directly to NORA by filing Form 782B.
Form NORA-782C
Wholesaler Sales of Oilheat: All Prime suppliers (wholesalers) who are identified on NORA’s Exclusionary List must collect and remit assessed $0.002/gallon fees using Form 782C if they transfer or otherwise sell specified fuels* in any NORA Covered State, which include: CT, DE, DC, KY, ME, MD, MA, MI, NH, NJ, NY, NC, OH, PA, RI, SC, VT, VA and WI.
* Dyed #2 & #1 distillates, (regardless of sulfur content), and dual-use fuels such as biodiesel & renewable diesel.
Form submissions and payments are due quarterly
according to this schedule:
- Quarter 1: April 25
- Quarter 2: July 25
- Quarter 3: October 25
- Quarter 4: January 25 of following year
By clicking, you agree to leave NORAweb.org and be directed to NORA’s partner Method, who manages the reporting and collection process.
For more information on Method’s security and privacy policies, click here.