The State of Alabama established a trust fund to pay for the investigative and cleanup costs resulting from leaks or spills from motor fuel underground and aboveground storage tanks. The Department of Revenue collects the charge. The Alabama Department of Environmental Management (ADEM) handles all claims associated with the fund.
Underground and Aboveground Storage Tank Trust Fund charge returns are filed and paid online using My Alabama Taxes.
For information on the tax law pertaining to underground and aboveground storage tank trust fund charges, read Alabama Underground and Aboveground Storage Tank Trust Fund Act: Title 22, Subtitle 1, Chapter 35 and the Alabama Taxpayer’s Bill of Rights and Uniform Procedures: Title 40, Chapter 2A.
|Storage Tank Trust Fund||Charge||Code of Alabama Section|
|As of 04/01/12- Each invoiced gallon||$0.01 per gallon||22-35-5|