Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2021
Underground Storage Tank Maintenance Fee Annotations
The owner of an underground storage tank who leases the tank to another person is not relieved of liability under the Underground Storage Tank Maintenance Fee Law by virtue of an agreement between the owner and the lessee stating that the lessee is responsible for the payment of the tax. The owner is free to seek reimbursement from the lessee for the fees paid. 8/26/93.