Underground Storage Tank Maintenance Fee Registration Information
Who is required to register?
If you own an underground storage tank, you must register with the California Department of Tax and Fee Administration (CDTFA). You will be required to file underground storage tank fee returns and pay any fee amounts due for the reporting period.
Who is liable for the fee?
The owner of the tank is required to pay the underground storage tank fee. If you operate a storage tank but do not own it, you are not liable for the fee. An operator is defined as the person who controls, or is responsible for, the daily operation of the tank. Generally, if you lease an underground storage tank, you are considered an operator, not an owner and are, therefore, not liable for the fee. However, as an operator, you may have an agreement with the owner to report and pay the fee.
An owner or an operator can be an individual, a company, or a city, county, or district or any of their agencies or departments. The state and federal governments are not defined as owners or operators under the Underground Storage Tank Maintenance Fee Law.