Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2021
Underground Storage Tank Maintenance Fee Annotations
The fee applies every time petroleum is placed in an underground storage tank, and there is no exception for the transfer of petroleum between tanks, whether owned by the same person or not. Therefore, if 100 gallons of petroleum were routed through ten different tanks owned by the same person, the fee would be calculated based on 1,000 gallons of petroleum being placed in underground storage tanks. 2/15/91.