Underground Storage Tank Maintenance Fee
Helping your business succeed is important to the California Department of Tax and Fee Administration (CDTFA). The fees you collect and pay to the state help fund state and local services and programs that are important to you and your community.
Understanding the fee issues and registration requirements specific to the underground storage tank maintenance fee program can be time-consuming and complicated. It is important that you get the information you need in a timely and understandable way, which will help you focus on starting and growing your business.
This guide is provided to help you better understand the underground storage tank maintenance fee.
What is the Fee
The CDTFA, in cooperation with the State Water Resources Control Board administers this program to provide revenue for the Underground Storage Tank Cleanup Fund in the General Fund. The fee is collected from the owner of an underground storage tank based on the number of gallons of petroleum placed in the tank during the reporting period.
How the Revenue is Used
The underground storage tank maintenance fee is used to provide revenue for the Underground Storage Tank Cleanup Fund in the General Fund. The primary purpose of the fund is to provide financial assistance to the owners and operators of underground storage tanks to remediate conditions caused by leaks, reimburse for third party damage and liability, and assist in meeting federal financial responsibility requirements.
How to Use This Guide
Each section of this guide contains important information relevant to your underground storage tank fees.
The Getting Started section provides key resources related to registration, filing returns, account maintenance, and other important information.
The Industry Topics section contains specific topics important to the underground storage tank maintenance fee program.
The Resources section provides links to additional information and resources.