Laws, Regulations and Annotations

Search

Business Taxes Law Guide—Revision 2024

Underground Storage Tank Maintenance Fee Annotations


Indian Land

The Underground Storage Tank Fee does not apply to underground storage tanks located on Indian lands. The federal Environmental Protection Agency, not the State Water Resources Control Board, regulates underground storage tanks on Indian reservations. The state does not require the owners of underground storage tanks located on Indian lands to obtain permits for the tanks, whether they are operated by Indians or non-Indians. 12/17/92.