Annual Tank Fee

(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. 4.04: continued (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.