- (1) Each owner of an Underground Storage Tank used to store Petroleum Products or any fraction thereof, except waste oil, at a Dispensing Facility shall annually pay to the Department for the benefit of the Fund a fee of $250.00 per tank. The Annual Tank Fee will not be pro-rated if at any time during the year the facility ceases to be a Dispensing Facility during the year. The tank owner shall not pass on the Annual Tank Fee to the lessee of a Dispensing Facility.
- (2) The Department shall mail invoices for the Annual Tank Fee at the beginning of each fiscal year, payable within one month of issuance.
- (3) The Annual Tank Fee is not collected by the Person Delivering Petroleum Product to a Dispensing Facility.