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Business Taxes Law Guide—Revision 2024
Underground Storage Tank Maintenance Fee Annotations
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.