The UST Law requires payment of an annual tank fee for tall tanks which are in use or temporarily out of service even one day during the annual billing cycle. This applies to tanks taken out of service on or after July 1, 1988, and not permanently closed in accordance with the regulations. The UST Regulations do not allow the annual fee to be prorated even if the tank was in service only part of the annual fee year. The annual billing cycle or fee year starts July 1 for USTs in East Tennessee, October 1 for USTs in Middle Tennessee and January 1 for USTs in West Tennessee. The rules list which counties are located in East, Middle and West Tennessee.
The law also requires that a current, valid certificate be conspicuously posted at the facility for these tanks. This means that a distributor or an inspector can easily see the certificate. Each year, a different colored border is used to help distributors and inspectors easily identify the current certificate. If a certificate is lost or misplaced, the Division will issue a replacement upon receipt of a ten dollar $10.00) replacement fee.
Invoices are also sent. The fee due date is printed on the invoice. If fees are late, that is, received after the due date printed on the invoice, the owner is required by law to pay a 5% per month late penalty. Failure to pay fees in a timely manner can result in loss of fund eligibility for the facility. Also, no certificate will be issued until the entire annual fee and late penalty amount are paid.
Checks should be made
payable to Tennessee State Treasurer. Please send all tank fee
payments to:
TDEC Division of Fiscal Services
UST Fee Section
14th Floor, L & C Tower
401 Church Street
Nashville, TN 37243
