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Underground and Aboveground Storage Tank Trust Fund Charge

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Underground and Aboveground Storage Tank Trust Fund Charge

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.

Go to MAT

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.

Underground and Aboveground Storage Tanks Schedule of Charges

 

Storage Tank Trust Fund Charge Code of Alabama Section
As of 04/01/12- Each invoiced gallon $0.012 per gallon 22-35-5

 

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